United States v. Truss Tite, Inc.

MEMORANDUM AND ORDER

NOEL, District Judge.

This is an often litigated area of the law in the United States District Courts —the battle of priorities between a tax lien of the United States and a competing lien of another party. This action was commenced as a suit whereby the government sought to obtain judgment against a taxpayer, Truss Tite, Inc., for employment taxes due and owing the United States. Default judgment was granted and entered on October 10,1967, as to the taxpayer. Alvin State Bank, as the administrator of the estate of Terry A. Newman, was also named as a defendant in order…