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UNITED STATES v. TOYS OF THE WORLD CLUB, INC.

No. 186, Docket 25853.

288 F.2d 89 (1961)

UNITED STATES of America, Plaintiff-Appellee, v. TOYS OF THE WORLD CLUB, INC., Defendant, and Publishers Printing-Rogers Kellogg Corporation, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided March 10, 1961.

Attorney(s) appearing for the Case

Benjamin Menschel, of Wallstein, Menschel & Wallstein, New York City (Leonard M. Wallstein, Benjamin Menschel and Leonard M. Wallstein, Jr., New York City, on brief), for defendant-appellant.

S. Hazard Gillespie, Jr., U. S. Atty. for the Southern District of New York, New York City, Renee J. Roberts, Asst. U. S. Atty., New York City, of counsel (Renee J. Roberts and Charles T. Beeching, Jr., Asst. U. S. Attys., New York City, on brief), for plaintiff-appellee.

Before MEDINA, FRIENDLY and SMITH, Circuit Judges.

FRIENDLY, Circuit Judge.

This is an action by the United States seeking a declaration that its liens for withholding taxes, I.R.C. § 6321, 26 U. S.C. § 6321, against defendant Toys of the World Club, Inc., hereafter Toys, are superior to any lien of defendant Publishers Printing-Rogers Kellogg Corporation, hereafter Publishers.

In October, 1955, Toys and Publishers agreed that Publishers should do certain printing, on paper stock to be furnished...

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