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UNITED STATES v. KINGS COUNTY IRON WORKS

No. 268, Docket 23310.

224 F.2d 232 (1955)

UNITED STATES of America, Plaintiff-Appellant, v. KINGS COUNTY IRON WORKS, Inc., Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided June 29, 1955.

Attorney(s) appearing for the Case

Leonard P. Moore, U. S. Atty., Brooklyn, N. Y. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, A. F. Prescott, Frederic G. Rita, Sp. Assts. to Atty. Gen., and Elliott Kahaner and William C. Gordon, Asst. U. S. Attys., Brooklyn, N. Y., on the brief), for plaintiff-appellant.

Samuel F. Berkon, New York City, for defendant-appellee.

Before CLARK, Chief Judge, and FRANK and HASTIE, Circuit Judges.

CLARK, Chief Judge.

This appeal by the United States involves the relative priority of a federal tax lien and a mechanic's lien under state law. The defaulting taxpayer, Preferred Contractors, Inc., had performed contracting services on premises in New York City for Standard Tinsmith & Roofer Supply Corporation for which it had not been fully paid. When the United States sought to assert its statutory lien under I.R.C. § 3670 on this debt, it was informed...

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