United States v. V. F. Bond, Audrey A. Bond

(dissenting) .

There are implications in the decisions of the Supreme Court which support the view of my brothers, but I find in those decisions no clear command which governs us here. Since we enter upon a new, judicially-untilled field over which Congress has exercised its right of control, it seems appropriate to consider the meaning of the statute which directs us to prefer prior mortgagees to the United States claiming under a tax lien.1 If the question be not foreclosed by decisions of the Supreme Court, and I think it is not, we should not transplant rules developed for the…