MATTER OF MINTZ v. FISCHER


19 A.D.2d 36 (1963)

In the Matter of Sidney W. Mintz, Respondent, v. Irving L. Fischer, Judgment Debtor. United States of America, Appellant

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

June 11, 1963.


Attorney(s) appearing for the Case

John Paul Reiner of counsel (Arthur S. Olick with him on the brief; Robert M. Morgenthau, United States Attorney), for appellant.

Sidney W. Mintz, respondent in person.

RABIN, J. P., STEVENS, EAGER and STEUER, JJ., concur.


McNALLY, J.

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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