Attorney(s) appearing for the Case
Charles S. Friedman argued the cause for petitioners. With him on the brief was Harold M. Edwards.
Howard A. Heffron argued the cause for the United States. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice, A. F. Prescott and Myron C. Baum.
Supreme Court of United States.
MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.
In this case we are asked to determine which of two competing claimants—the Federal Government by virtue of its tax lien, or certain petitioning subcontractors by virtue of their rights under Section 36-a of the New York Lien Law—is entitled to a sum of money owed under a general construction contract which was performed by the taxpayer.
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