UNITED STATES v. RUBY LUGGAGE CORP.


142 F.Supp. 701 (1954)

UNITED STATES v. RUBY LUGGAGE CORP.

United States District Court S. D. New York.

June 21, 1954.


Attorney(s) appearing for the Case

J. Edward Lumbard, U. S. Atty., and J. Donald McNamara, Asst. U. S. Atty., New York City, for plaintiff.

Butter & Silverman, New York City, for Walter Hochhauser Leather Co., Inc.

Schwaber & Berman, New York City, for defendants Louis Lefkowitz and Bro., Inc., Benjamin Hallman, d/b/a Reliable Suit Case Co., and Charles Hamburg & Co., Inc.


RYAN, District Judge.

This suit for unpaid assessed income taxes is before me on cross-motions for summary judgment. The parties, by stipulation, have removed all factual issues, and I am asked to determine the priority rights between the Government and judgment creditors in a fund deposited into court by defendants Caledonian Ins. Co. and Fire Asso.

Section 3672(a), 26 U.S.C.A., which provides that the federal...

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