District Court, D. Idaho June 25, 1965, No. 2396 (United States v. Brame)

McNICHOLS, District Judge.

This matter is before the court to determine the relative precedence between a tax lien of the United States and that of an attaching creditor in the State of Idaho whose claim has been reduced to judgment.

Plaintiff, the United States of America, initiated this action pursuant to Sections 7401 and 7403 of the Internal Revenue Code of 1954 (26 U.S.C.