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ÆTNA CAS. CO. v. HORTICULTURAL SERV.

1 Misc.2d 956 (1956)

Ætna Casualty & Surety Company, Plaintiff, v. Horticultural Service, Inc., et al., Defendants. Ætna Casualty & Surety Company, Plaintiff, v. Horticultural Service, Inc., et al., Defendants.

Supreme Court, Special Term, New York County.

January 3, 1956.

Attorney(s) appearing for the Case

M. Carl Levine and Albert Foreman for plaintiff.

Irving Wise and Abram Rothfeld for New York City Housing Authority, defendant.

Paul W. Williams, United States Attorney for the Southern District of New York (Maurice N. Nessen of counsel), for United States of America, defendant.

HOFSTADTER, J.

In these two actions, tried on a single agreed statement of facts, the court is called upon to determine whether the plaintiff's lien on funds in the hands of the New York City Housing Authority is superior or subordinate to that of the United States for unpaid taxes. The same question is presented in the two cases, the only factual difference being that each case grows out of a separate housing...

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