United States v. Elta Mae Christensen, Etc.

The Federal sovereign is not to be frustrated in the collection of its. revenue by the tax-priority laws of a half' a hundred different States. Once a Federal tax lien has been duly recorded, it. becomes senior in right to the claims of a prior mortgagee who has paid city or state taxes subsequently to the assess ment of the Federal taxes and the filing of notices of liens therefor.

The ancient maxim, “The first in time is the first in right” has, in such a case, a peculiarly salutary application.

1. Statement Of The Case.

On December 12, 1955, the appellant filed a complaint in the United States District Court of Arizona for the collection of Federal income withholding taxes, Insurance Contributions Act taxes, Unemployment Act taxes, so-called cabaret taxes, and a coin-operated amusement and gaming device tax, together with penalties and interest, assessed against Elta Mae Wainscott Christensen (sometimes spelled in the record and briefs “Christenson”) and C. W. Wainscott. The suit also sought to establish and foreclose the appellant’s liens against certain real property owned by Elta Mae Christensen, hereinafter Elta Mae, for the satisfaction of such unpaid taxes. Other…