Continental Investments v. United States

BOYD, District Judge.

Plaintiffs, in this action, seek a judgment against the defendant, United States of America, in the sum of $405.-08, alleging that said defendant wrongfully converted an automobile owned by one “W. ft. Clark, Sr.”, upon which the plaintiffs had a valid mortgage. The plaintiffs allege that the prior income tax lien, asserted by the defendant, ran against the property of one “W. B. Clark, Sr.”, instead of “W. R. Clark, Sr.”, the true owner of the automobile. They contend, therefore, that said prior tax lien, although duly recorded in the Register’s Office of Shelby County,…