Big Three Welding Equipment Co. v. Crutcher, Rolfs, Cummings, Inc.

*207The controversies herein are as to priorities of liens and consequently as to priorities of payment out of a fund deposited with the clerk of the district court by Humble Pipe Line Company as stakeholder. On trial without a jury the district court adjudged that the petitioner, Big Three Welding Equipment Company, Inc., which perfected a garnishment lien, is entitled to priority over all other parties to the suit; that the United States of America, having perfected a lien for taxes, is entitled to priority of payment over all other parties except Big Three Welding Equipment Company, Inc.; and…