UNITED STATES v. HODES

No. 95, Docket 29784.

355 F.2d 746 (1966)

UNITED STATES of America, Plaintiff-Appellant, v. Charles HODES, Bess Berkowitz, Mid-City Park View Apartments, Inc., and Jefferson County Savings Bank, Defendants-Appellees, Dale Kaiser, Evalyn Kaiser, 330 East 77th Street Corp., 77 Holding Corporation, 330 East 77th Street Associates, Sterling Investment Corp. and Sea-Ways Shipping Corporation, Defendants.

United States Court of Appeals Second Circuit.

Decided February 8, 1966.


Attorney(s) appearing for the Case

Dawnald R. Henderson, Asst. U. S. Atty., New York City (Robert M. Morgenthau, U. S. Atty., for Southern Dist. of New York, and Arthur S. Olick, Asst. U. S. Atty., New York City, on the brief), for plaintiff-appellant.

Martin Schlesinger, New York City, for appellee Mid-City Park View Apartments, Inc.

Samuel Kirschenbaum, Dreyer & Traub, Brooklyn, N. Y., for appellees Charles Hodes, Bess Berkowitz and Jefferson County Savings Bank.

Before LUMBARD, Chief Judge, and WATERMAN and HAYS, Circuit Judges.


LUMBARD, Chief Judge.

The United States appeals from an order of the District Court for the Southern District of New York which denied its motion for summary judgment and granted summary judgment to Charles Hodes, Bess Berkowitz, Mid-City Park View Apartments, Inc., and Jefferson County Savings Bank, the appellees. The question presented is whether federal tax assessment liens are enforceable against New York County real property which was formerly owned by the taxpayer...

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