BUFFALO SAV. BANK v. VICTORY


11 N.Y.2d 31 (1962)

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

Court of Appeals of the State of New York.

Decided February 22, 1962.


Attorney(s) appearing for the Case

John H. Little and De Witt Clinton for appellant.

John T. Curtin, United States Attorney in and for the Western District of New York (C. Donald O'Connor of counsel), for respondent.

Thomas G. Rickert for Erie County Savings Bank, amicus curiæ.

Chief Judge DESMOND and Judges DYE, FROESSEL and VAN VOORHIS concur with Judge BURKE; Judge FULD dissents in an opinion in which Judge FOSTER concurs.


BURKE, J.

The issue here is whether the payment of local real estate taxes and assessments as expenses of sale, rather than the application of that amount toward the payment of a Federal lien filed against the mortgagor prior to the accrual of local taxes, disregards the alleged right of the tax lien of the United States to prior payment.

We find that the Federal tax lien is not entitled to priority over...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases