MTR. OF OXFORD DISTR. v. FAMOUS ROBERT'S


5 A.D.2d 507 (1958)

In the Matter of Oxford Distributing Co., Inc., Respondent, v. Famous Robert's Inc., Judgment Debtor. Harold B. a'Hearn, as District Director of Internal Revenue for the Upper Manhattan District, Appellant

Appellate Division of the Supreme Court of the State of New York, Third Department.

April 28, 1958.


Attorney(s) appearing for the Case

Theodore F. Bowes, United States Attorney for the Northern District of New York (Kenneth P. Ray, H. Brian Holland, Charles K. Rice, Andrew D. Sharpe and Edward W. Rothe of counsel), for appellant.

Harvey M. Lifset for respondent.

FOSTER, P. J., COON, GIBSON and HERLIHY, JJ., concur.


BERGAN, J.

The problem presented by this case is whether the lien created by a judgment creditor's proceeding supplementary to execution or the lien of the United States for unpaid taxes attaches first to a refund from the State Comptroller on a surrendered liquor license. The court at Special Term has held that the judgment creditor gets priority; we think priority goes to the Government.

A blanket lien...

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