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AQUILINO v. UNITED STATES OF AM.

3 N.Y.2d 511 (1957)

Robert Aquilino et al., Copartners Doing Business under the Name of Home Maintenance Co., Respondents, v. United States of America, Appellant, et al., Defendant, and Colonial Sand and Stone Co., Inc., Respondent. (Action No. 1.) Colonial Sand and Stone Co., Inc., Respondent, v. United States of America, Appellant, et al., Defendants, and Home Maintenance Company, Respondent. (Action No. 2.)

Court of Appeals of the State of New York.

Decided December 5, 1957.

Attorney(s) appearing for the Case

Paul W. Williams, United States Attorney for the Southern District of New York (Daniel F. McMahon and Harold J. Raby of counsel), for appellant.

Harold M. Edwards and Charles S. Friedman for Robert Aquilino and another, respondents in the first above-entitled action.

Isidore Zamore and Jacob I. Goodstein for Colonial Sand and Stone Co., Inc., respondent in the second above-entitled action.

Chief Judge CONWAY and Judges DESMOND, DYE, FROESSEL and BURKE concur with Judge FULD; Judge VAN VOORHIS dissents and votes to affirm.

FULD, J.

This appeal, here by our permission, involves the relative priority between a mechanic's lien and a federal tax lien.

Fleetwood Paving Corporation owes the United States Government a sum of money representing unpaid withholding and social security taxes. In December, 1951 and March, 1952, the local collector received assessment lists including assessments against the taxpayer. Some short time...

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