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IN RE HIAWATHA DO IT YOURSELF, INC.

82 N.J. Super. 399 (1964)

197 A.2d 715

IN THE MATTER OF THE GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS OF: HIAWATHA DO IT YOURSELF, INC. (A CORPORATION OF THE STATE OF NEW JERSEY), ASSIGNOR, TO MYRON S. LEHMAN, ASSIGNEE.

Superior Court of New Jersey, Morris County Court, Probate Division.

Decided February 7, 1964.

Attorney(s) appearing for the Case

Messrs. Kleinberg, Moroney & Masterson for the assignee (Mr. Sheldon Schachter appearing).

Messrs. Egan, O'Donnell, Hanley & Clifford for the judgment creditors (Mr. Charles M. Egan appearing).

Mr. David M. Satz, Jr., United States Attorney, for the United States of America (Mr. Nathan Edgar Finkel appearing).

LONG, J.C.C.

This matter arises from a general assignment for the benefit of creditors and involves the question of priorities as between (1) two judgment creditors who caused levies to be made on the debtor's property prior to the assignment, and (2) a tax claim of the United States of America on which a notice was filed in the Morris County Clerk's Office before the assignment but after the levies by the judgment creditors.

On July 11, 1961 the creditor...

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