United States v. United States Chain Co.

LA BUY, District Judge.

Seeking to enforce and foreclose various purported asserted federal tax liens1 against the realty and personal property of United States Chain Company, one of the defendants,2 the government filed a civil complaint in this court joining numerous parties as defendants.3

That complaint states a cause of action and from the evidence it is established that Chain owes the government the following amounts;

Lien priorities warrant some detailed discussion in an opinion, but such a presentation of my views is unnecessary for other parts of the case. Therefore, in addition to this…