US SUPREME COURT DECISIONS

1. In the circumstance of this case, an "assignment" made by a subcontractor to his performance bond surety of all sums to become due for performance of the subcontract, as security for any indebtedness or liability thereafter incurred by the subcontractor to the surety, did not constitute the surety a "mortgagee" of those sums within the meaning of § 3672(a) of the Internal Revenue Code of 1939, as amended, providing that a federal tax lien shall not be valid as against any "mortgagee" until notice thereof has been filed by the collector.

2. In the circumstances of this case, an allowance of attorney's fees to an interpleader, who was the debtor of the taxpayer-assignor, was not entitled to priority in the interpleaded fund as against a federal tax lien which had previously attached to the fund.

239 F.2d 384, reversed.