United States v. Whisenant

JONES, Chief Justice.

A receivership is pending in the Ninety-Fifth judicial district court of Dallas county, on the property of John W. Hooser, and Herbert W. Whisenant is the duly qualified and acting receiver. This appeal results from the' refusal of the trial court to allow the United States to intervene and file its claim for income taxes, assessed against Hooser prior to the receivership. For convenience, the parties will be referred to as appellant and ap-pellee. - The following are the necessary facts:

On July 6, 1928, the collector of internal revenue of Dallas received an assessment…