(Download) "Richters Loan Co. v. United States" by United States Court Of Appeals Fifth Circuit. # Book PDF Kindle ePub Free
eBook details
- Title: Richters Loan Co. v. United States
- Author : United States Court Of Appeals Fifth Circuit.
- Release Date : January 22, 1956
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
Submitted here upon an agreed statement of record on appeal, pursuant to Rule 76 of the Federal Rules of Civil Procedure, 28 U.S.C.A., this appeal involves federal income taxes assessed for the years 1947 and 1950. The question it presents is whether the notice of tax lien filed in the Federal Tax Lien Book 26, at page 195, and indexed on page 45 of the Federal Tax Lien Index Record in the office of the Clerk of the Circuit Court in and for Dade County, Florida, constitutes constructive notice to the defendant, Richters Loan Company, so as to render the lien of the pledge of certain items of jewelry pledged to it by Joseph Friedlander inferior to the governments prior tax lien against the Friedlanders.
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