United States v. Pettyjohn

REEVES, Chief Judge.

Plaintiff seeks a receivership in the above causes pursuant to the provisions of the several paragraphs of Section 3678, Title 26 U.S.C.A. relating to Internal Revenue, said section being a part of the Internal Revenue Code. The language of paragraph (d) of said section is as follows:

“In any .such proceeding, at' the instance of the United States, .the court may appoint a receiver to enforce the lien, * * *. (Emphasis mine). ■

The lien mentioned is that provided for by Section 3670 of said Title 26 U.S.C.A. This section gives to the government a lien “upon all property and…