Graham v. United States

243 F.2d 919 57-1 USTC P 9645 Warren C. GRAHAM and Agnes B. Graham, His Wife, and Catherine Young Cobb, Appellants. v. UNITED STATES of America, State of California, City of Oakland and County of Alameda, Appellees. No. 14965. United States Court of Appeals Ninth Circuit. April 29, 1957. Schofield, Hanson & Jenkins, Thomas M. Jenkins, San Francisco, Cal., for appellants. Charles K. Rice, Asst. Atty. Gen., Joseph F. Goetten, Atty., Dept. of Justice, Washington, D.C., Lloyd H. Burke, U.S. Atty., San Francisco, Cal., Edmund G. Brown, Atty. Gen., James E. Sabine, Ernest P. Goodman, Deputy Attys. Gen., State of California, John W. Collier, City Atty., City of Oakland, Oakland, Cal., J. F. Coakley, Dist. Atty., County of Alameda, Oakland, Cal., for appellees. Before STEPHENS, BONE and POPE, Circuit Judges. BONE, Circuit Judge. 1 The United States (hereafter 'Government') commenced this action in the District Court for the Northern District of California, Southern Division, to foreclose alleged Federal tax liens. 26 U.S.C.A. (I.R.C.1939) § 3678. A judgment for the Government establishing liens and decree of foreclosure and order of sale was entered September 14, 1955. Appellants…