AQUILINO v. UNITED STATES OF AM.


10 N.Y.2d 271 (1961)

Robert Aquilino et al., Copartners Doing Business under the Name of Home Maintenance Co., Respondents, v. United States of America, Appellant, et al., Defendant, and Colonial Sand and Stone Co., Inc., Respondent. (Action No. 1.) Colonial Sand and Stone Co., Inc., Respondent, v. United States of America, Appellant, et al., Defendants, and Home Maintenance Company, Respondent. (Action No. 2.)

Court of Appeals of the State of New York.

Decided July 7, 1961.


Attorney(s) appearing for the Case

Robert M. Morgenthau, United States Attorney for the Southern District of New York (Stephen Kurzman and Burton M. Fine of counsel), for appellant.

Kenneth J. Breskin, Jacob I. Goodstein, Charles S. Friedman and Isadore Zamore for respondents.

Chief Judge DESMOND and Judges DYE, FROESSEL, VAN VOORHIS, BURKE and FOSTER concur.


FULD, J.

This case is before us on remand from the United States Supreme Court. When it was previously here (3 N.Y.2d 511), we concluded that a tax lien asserted by the United States was superior to claims advanced by subcontractors and, in consequence, held the Government entitled to a sum of money owed under a general construction contract performed by the taxpayer. The Supreme...

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