Legal Opinion

United States of America, Intervenor v. Ernest J. Flood, Intervenor

Court of Appeals for the First Circuit

Decided July 17, 1957No. 5226_1PublishedCited by 5 opinions

1Opinion of the Court

MAGRUDER, Chief Judge.

The only question on this appeal is whether .a lien of the United States for unpaid federal taxes, as applied to a vessel owned by the taxpayer, takes precedence over various maritime liens for supplies furnished to the said vessel.

On February 11, 1954, Norlantic Diesel Inc. filed a libel in admiralty in the United States District Court for the District of Massachusetts against the Oil Screw Fishing Vessel Abram H., her engines, boats, tackle, apparel and furniture. In due course a' number of claimants to an interest in the vessel petitioned to intervene in the…

2Cases cited10 opinions

  1. Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
  2. The J. E. RumbellSupreme Court of the United States · 1893
  3. The St. Jago De Cuba. Vinente, and OthersSupreme Court of the United States · 1824
  4. The Guiding StarUnited States Circuit Court · 1883
  5. Gulf Coast Marine Ways, Inc. v. J. R. HardeeDistrict Court, S.D. Texas · 1952

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

3Cited by5 opinions

  1. United States v. Jane B. CorporationDistrict Court, D. Massachusetts · 1958
  2. P. C. Pfeiffer Co. v. Steamship Pacific StarDistrict Court, E.D. Virginia · 1960
  3. United States v. OIL SCREWS KEN, JR., LINDA SUE, ETC.District Court, E.D. Louisiana · 1967
  4. National Bank of North America v. S. S. Oceanic OndineDistrict Court, S.D. Texas · 1971
  5. City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)United States Bankruptcy Court, W.D. Virginia · 2000

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