United States v. J. T. Hubbell, Individually and D/B/A J. T. Hubbell Construction Co.

CAMERON, Circuit Judge.

In this “interpleader” action, appellant United States and appellees J. T. Hubbell, T. B. Hubbard Construction Company, Inc., and Russell W. Nix (called “Contractors” for convenience) claim the proceeds of a state court judgment in favor of Contractors and one Lewis, and against “interpleader” The Housing Authority of the City of Dallas. The court below held that the tax lien claim of the United States was inferior to the claim of Contractors.

The controlling facts giving rise to this controversy are not in material dispute. Contractors, operating as joint venturers,…