Robertson v. Huntley & Blazier Co.

The controversy in this case is between the United States of America, defendant-appellant, claiming a lien for unpaid internal revenue taxes, and certain defendant-appellee subcontractors, claiming priority under mechanics’ lien claims. The lower court held that the liens of the subcontractors were entitled to payment prior to the internal revenue liens and entered a decree accordingly, from which the United States of America has taken this appeal.

On or about December 8, 1949, the plaintiffs in the suit, namely, John Robertson and Emma Robertson, owners of certain real estate, entered into a…