Legal Opinion
United States v. Durham Lumber Co.
Court of Appeals for the Fourth Circuit
Decided July 18, 1958No. 7619PublishedCited by 8 opinions
1Opinion of the Court
HAYNSWORTH, Circuit Judge.
This appeal presents a question of the relative rights of the United States, claiming under a tax lien upon the properties of a general contractor, and certain subcontractors, claiming in their individual rights against the owners of improved real estate. The District Court held, we think properly, that the subcontractors had the prior right in the particular fund.
Michael & Embree, general contractors, completed certain construction work in July 1954, but the owners disputed the amount of the balance due under the construction contract. Shortly thereafter,…
2Cases cited14 opinions
- United States v. BessSupreme Court of the United States · 1958
- United States v. White Bear Brewing Co., Inc. Et Al.Supreme Court of the United States · 1956
- United States v. City of GreenvilleCourt of Appeals for the Fourth Circuit · 1941
- Morganton Manufacturing & Trading Co. v. AndrewsSupreme Court of North Carolina · 1914
- United States v. Kings County Iron Works, Inc.Court of Appeals for the Second Circuit · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. L. C. ChapmanCourt of Appeals for the Tenth Circuit · 1960
- W. T. Jones and Company, Incorporated, and Noland Company, Inc., and Marvin Moseley v. Foodco Realty, Inc., and United States of AmericaCourt of Appeals for the Fourth Circuit · 1963
- NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
- Wethered, Tr. v. Alban TractorCourt of Appeals of Maryland · 1961
- Bader Co. v. Concord Electric Co.Supreme Court of New Hampshire · 1969
3 more not listed; retrieve them via the Exa API.