Ormsbee v. United States

CLAYTON, District Judge.

This is a suit -in equity, wherein tbe United States was made a party defendant, for°the purpose of adjudicating tbe priority of tbe mortgage lien of tbe complainant as against tbe tax lien of tbe United States. Permission of this court, after notice under tbe provisions of section 3207, Revised Statutes of tbe United States, as amended by section 1030 of tbe Revenue Act of 1924 (43 Stat. 350 [26 USCA § 136; Comp. St. § 5929]) was granted.

The facts are not in dispute. Tbe defendant, H. B. Yarborough, on tbe 5th day of January, 1926, was tbe owner in fee of tbe real…