United States v. Albert Holman Lumber Co.

BORAH, Circuit Judge.

This is an appeal from a final judgment of the United States District Court for the Northern District of Alabama holding that appellees had materialmen’s liens upon the estate of A. M. Price, deceased, which were superior to federal income tax liens claimed by the United States of America, appellant.

The undisputed facts are these. In the year 1946, A. M. Price and Margaret L. Price, husband and wife, purchased a dwelling house and lot in Tuscaloosa, Alabama, described as lot number 2 of Forest Lake Subdivision Number One. In connection with the purchase thereof, Price and…