METRO. LIFE INS. CO. v. UNITED STATES


9 A.D.2d 356 (1959)

Metropolitan Life Insurance Company, Respondent, v. United States of America, Appellant, et al., Defendants

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

December 15, 1959.


Attorney(s) appearing for the Case

Stephen Kurzman, Assistant United States Attorney, of counsel (S. Hazard Gillespie, Jr., United States Attorney for the Southern District of New York, attorney), for appellant.

Roger E. Seidel of counsel (Theodore H. Friend with him on the brief; Tanner, Friend, Kinnan & Post, attorneys), for respondent.

BOTEIN, P. J., BREITEL, RABIN and VALENTE, JJ., concur.


M. M. FRANK, J.

In this case we are called upon to decide whether a Federal tax lien has priority over the voluntary payments by a mortgagee of local real estate taxes and water charges which accrued after the recording of the Federal lien, although the mortgage under which the local liens were paid was recorded several years before the Federal lien arose.

The question is close and not entirely free from...

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