Legal Opinion
Fleming v. Brownfield
Washington Supreme Court
Decided November 17, 1955No. 33241PublishedCited by 6 opinions
1Opinion of the CourtWeaver, J.
This case presents a problem of priority between a mechanic’s and materialman’s lien and a tax lien of the United States of America. The Federal lien is based upon unpaid taxes due under the Federal insurance contributions act (26 U. S. C. 1952 ed. §§ 1400-1432) and unremitted withholding taxes. 26 U. S. C. 1952 ed. § 3661.
Between June 22, 1953, and July 29, 1953, plaintiff furnished labor and materials for the construction of a house at the request of defendant Bruce Brownfield.
September 18, 1953, plaintiff filed in the office of the county auditor a claim of lien in the sum of $2,184…
2Cases cited16 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
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3Cited by6 opinions
- Smith v. State Highway CommissionSupreme Court of Kansas · 1959
- Johnson Service Co. v. RoushWashington Supreme Court · 1960
- Weitz v. Electrovation, Inc.Washington Supreme Court · 1956
- United States v. Birco Mining Co. (In Re Birco Mining Co.)United States Bankruptcy Court, N.D. Alabama · 1981
- In re Xelco Corp.Court of Appeals of Washington · 1981
1 more not listed; retrieve them via the Exa API.