CAMPTOWN SAVINGS & LOAN ASSN. v. UNITED STATES


85 N.J. Super. 18 (1964)

203 A.2d 529

THE CAMPTOWN SAVINGS AND LOAN ASSOCIATION, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided September 30, 1964.


Attorney(s) appearing for the Case

Mr. Julius Barr argued the cause for plaintiff (Mr. Arthur A. Werthmann, attorney).

Mr. Nathan Edgar Finkel, Assistant United States Attorney, argued the cause for defendant (Mr. David M. Satz, Jr., United States Attorney, attorney).

Before Judges GAULKIN, FOLEY and COLLESTER.


PER CURIAM.

This is an appeal by the United States from an order of the Superior Court, Chancery Division, which adjudged that a counsel fee allowed in a foreclosure, under R.R. 4:55-7(c), had a priority over a federal tax lien.

The mortgage foreclosed was executed by the taxpayer to respondent Camptown Savings & Loan Association (hereafter Camptown) and recorded in 1954. On May 29, 1962 the District Director of Internal Revenue filed in the Union...

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