The question presented is one of priority between a United States tax lien and a judgment lien.
The judgment debtor Irving L. Fischer is the taxpayer and at all relevant times was a resident of Queens County. He owes Federal income tax for the years 1957 to 1959 in the sum of $4,099, and $5,960.77 for the year 1960. Assessments therefor were made during 1961 and liens thereon filed on October...
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