UNITED STATES v. LINZER CLEANING & DYEING CORP.


173 F.Supp. 227 (1959)

UNITED STATES of America, Plaintiff, v. LINZER CLEANING & DYEING CORP., Angela Parisi, as Chairman of the Workmen's Compensation Board of the State of New York, Sidney Schwamm, Joseph Apfel and David L. Frankel, Defendants.

United States District Court S. D. New York.

May 25, 1959.


Attorney(s) appearing for the Case

Arthur H. Christy, U. S. Atty., New York City, for plaintiff. Marguerite R. deSmet, Asst. U. S. Atty., New York City, of counsel.

Louis J. Lefkowitz, Atty. Gen., of New York, for Workmen's Compensation Board of the State of New York and its Chairman. John J. Quinn, Asst. Atty. Gen., of counsel.


LEVET, District Judge.

Plaintiff, United States of America, has moved for summary judgment. The issue involves interpretation of the words "judgment creditor" in Title 26 U.S.C.A. § 6323. The U.S.A. and the Workmen's Compensation Board of the State of New York (hereinafter called the "Board") each claims priority to a certain fund.

The facts are undisputed and in substance are as follows:

(1) On October...

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