California Court of Appeal June 7, 1965, Civ. No. 7461 (Western Specialty Co. v. United States)

BROWN (Gerald), P. J.

The plaintiff, Western Specialty Company (Western) seeks by an action for declaratory relief to establish its right to certain funds claimed by the appellant, United States of America, to be subject to federal tax liens.

The controversy arises out of a series of transactions relating to two phases of a construction project.