Merchants Loan Co. v. United States

WALSH, District Judge.

The above-entitled action came on for trial on May 8, 1957, before the Court without a jury, and the Court having considered the Stipulation entered into by the parties, together with all of the pleadings, and being fully advised in the premises, now finds as follows:

Findings of Fact.

1. This is an action brought pursuant to Section 2410 of the Judicial Code (Title 28 U.S.C. § 2410) to determine whether defendant’s federal tax lien against certain personal property has priority over any interest or claim of the plaintiff therein;

2. Plaintiff is a corporation incorporated…