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BUFFALO SAV. BANK v. VICTORY

13 A.D.2d 207 (1961)

Buffalo Savings Bank, Respondent, v. Beverly Victory, Individually and as Administratrix of The Estate of Joseph B. Victory, Deceased, et al., Defendants, United States of America, Appellant

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

May 18, 1961.

Attorney(s) appearing for the Case

Neil R. Farmelo, Acting United States Attorney (C. Donald O'Connor of counsel), for appellant.

Evan E. James, guardian ad litem for Duane B. Victory and another, defendants.

Little & Burt (John H. Little of counsel), for respondent.

Moot, Sprague, Marcy & Gulick for Erie County Savings Bank, amicus curia.

Present — WILLIAMS, P. J., GOLDMAN, HALPERN, McCLUSKY and HENRY, JJ.

Per Curiam.

This case involves the question of the priority of a United States Government tax lien over liens for subsequently accrued local taxes in a mortgage foreclosure action. In our opinion, the rule of priorities laid down in United States v. City of New Britain (347 U.S. 81) applies. The detailed terms of our order spell out our view of the proper application of that rule...

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