In re Cle-Land Co.

ALDRICH, District Judge.

This is an appeal by an assignee from an order of a referee in bankruptcy holding a tax lien of the United States superior to the assignment. The debtor, having received notice of the controversy, paid the amount owed to the trustee in bankruptcy, who holds it as a stakeholder. The taxpayer-bankrupt was not represented. The only parties before me are the assignee and the government.1

In October, 1953 the- government filed notices of tax liens against taxpayer with the City Clerk of Waltham, Massachusetts taxpayer’s (a Massachusetts corporation) principal place of…