Legal Opinion

Wayne S. Marteney v. United States

Court of Appeals for the Tenth Circuit

Decided May 3, 1957No. 5528_1PublishedCited by 22 opinions

1Opinion of the Court

PICKETT, Circuit Judge.

This appeal is here on stipulated facts and presents a question of the priority of a statutory lien of the United States for unpaid taxes over a claim of attorneys to the proceeds of a judgment in favor of the delinquent taxpayer whom the attorneys represented. The trial court held that the United States had a prior lien.

Beginning in 1952, Wayne S. Marteney had been represented in a series of civil and criminal cases by Jochems Sargent & Blaes, a Wichita, Kansas law firm. For these services Marteney had given the law firm his note, upon which it was agreed that as of…

2Cases cited25 opinions

  1. United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
  2. United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
  3. Glass City Bank v. United StatesSupreme Court of the United States · 1945
  4. United States v. AcriSupreme Court of the United States · 1955
  5. United States v. Liverpool & London & Globe InsuranceSupreme Court of the United States · 1955

20 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. United States v. L. C. ChapmanCourt of Appeals for the Tenth Circuit · 1960
  2. United States v. Central Bank of DenverCourt of Appeals for the Tenth Circuit · 1988
  3. Davis & Warshow, Inc. v. S. Iser, Inc.New York Supreme Court · 1961
  4. Kuffel v. United StatesArizona Supreme Court · 1968
  5. Wilsey-Bennett Trucking Company, a Corporation v. A. W. Frost and M. K. HallCourt of Appeals for the Tenth Circuit · 1960

17 more not listed; retrieve them via the Exa API.

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