United States v. Raley Contracting Company

CLAYTON, District Judge.

This is a suit by the United States-instituted against Raley Contracting Company, incorporated 1 to collect taxes,, admittedly owing by W. L. Wells. Plaintiff attempts enforcement of a lien it. claims by reason of levies made against. Raley to subject to payment of said taxes debts plaintiff claims were payable byRaley to Wells. Against plaintiff’s claims the assertion is made that Raley owed Wells nothing at the time of the levies and has owed him nothing since. Facts necessary to disposition are without dispute.

Plaintiff’s first levy was made on Raley on February 25,…