United States v. 360 Acres of Land

This condemnation action was commenced February 27, 1953. Four hundred fourteen thousand and twenty-five dollars ($414,025) was deposited in the Registry of the Court during the course of the proceedings.

In 1955 the District Director of Internal Revenue for the United States filed a petition under 40 U.S.C.A. § 258a to withdraw from the funds on deposit unpaid internal revenue taxes claimed to be owing by Florence Lowe Barnes, also known as Mrs. E. S. MeKendry, also known as Pancho Barnes, claiming a lawful lien, for 1940 additional income taxes in the sum of $2,712.72, the third quarter 1953 withholding and employment taxes in the sum of $6.09 and the fourth quarter 1953 withholding and employment taxes in the sum of $8.31, totaling $2,727.12, together with interest on the unpaid taxes of various amounts commencing at certain periods.

At about the same time the Franchise Tax Board of the State of California filed a similar petition under 40 U.S.C.A., § 258a, asserting a lien for unpaid income taxes for the year 1940 and for the years 1946, 1947 and 1948, which was later amended so that the total tax claimed to be due was $1,045.86, together with interest thereon commencing at…