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MTR. OF CITY OF NEW YORK v. LEIBOWITZ

5 Misc.2d 1033 (1955)

In the Matter of City of New York, Judgment Creditor, v. Edwin Leibowitz, Judgment Debtor.

Supreme Court, Special Term, New York County.

January 15, 1955.

Attorney(s) appearing for the Case

Leo A. Larkin, Acting Corporation Counsel (Stanley Buchsbaum, Bernard H. Sherris and Max H. Finkelberg of counsel), for judgment creditor.

Norman Bluestone for Benjamin Bernold and another, judgment creditors.

David S. Coleman, third party in person.

BENJAMIN F. SCHREIBER, J.

This is a motion pursuant to section 794 of the Civil Practice Act, directing a third party to turn over to the city collector of the City of New York the sum of $873.35 out of moneys held by said third party in escrow to the credit of the judgment debtor. The issues presented are (1) whether the city is entitled to a preferential payment of its claim for unpaid sales and business taxes against the proceeds of a bulk sale; (2...

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