Court of Appeals for the Ninth Circuit February 16, 1944, 10531 (Investment & Securities Co. v. United States)

GARRECHT, Circuit Judge.

On February 18, 1934, the United States of America made an assessment for income taxes for the year 1928, against Judson G. Rosebush, a resident of Wisconsin, in the amount of $37,220.85. Notices of tax lien were filed with the clerk of the United States District Court of Wisconsin and with the Register of Deeds for Outagamie County, Wisconsin, during April, 1934.