United States v. 83.94 Acres of Land

HARTIGAN, District Judge.

This matter was heard on a petition for distribution of funds deposited in the registry of the court and presents the question for decision whether the United States, in a condemnation proceeding wherein it is the condemnor, is entitled to have a federal estate tax liability (as a lien upon the land condemned) satisfied from the award which the United States deposited in the registry of the court for distribution.

September 30, 1941, the United States of America, pursuant to a request of the *844Acting Secretary of the Navy, filed a petition for condemnation of certain…