US SUPREME COURT DECISIONS
UNITED STATES V. PIONEER AMERICAN INS. CO., 374 U. S. 84 (1963)
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United States v. Pioneer American Ins. Co., 374 U.S. 84 (1963)
United States v. Pioneer American Insurance Co.
No. 405
Argued April 17, 1963
Decided June 10, 1963
374 U.S. 84
Syllabus
Federal tax liens are entitled to priority over the claim of a mortgagee for a "reasonable attorney's fee" in prosecuting a foreclosure suit where notice of the federal tax liens was recorded after recordation of the mortgage, after default thereon, and after the institution of the foreclosure suit, but prior to the entry of the judicial decree which allowed and determined the amount of the attorney's fee. Pp. 374 U. S. 84-92.
235 Ark. 267, 357 S.W. 2d 653, reversed.