United States v. Stephens

HUTCHESON, Chief Judge.

Alleging: that the Mulherin-O’Con-nor Roofing Co., Inc. was indebted to it for withholding and employment taxes; and that “it had become insolvent and in a state court proceeding defendant had been appointed its receiver”; plaintiff, invoking the provisions of Sections 3466 and 3467, 1 brought this suit to hold defendant personally liable therefor.

While set out with greater fullness and particularity in its complaint, its claim in substance was: that Section 3466 gave absolute priority to its claim; that defendant, refusing to pay plaintiff’s claim, had completely…