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  5. 27 A.D.2d 942 (1967)
 

CITRUS BOWL, INC. v. COLONIAL FARMS, INC.

27 A.D.2d 942 (1967)

Citrus Bowl, Inc., Judgment Creditor, v. Colonial Farms, Inc., Appellant. American Can Company et al., Respondents; United States of America, Appellant

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

April 17, 1967

Affirmed insofar as appealed from, with one bill of $10 costs and disbursements.

No opinion.

Hopkins, J., dissenting.

In my opinion, the United States of America is entitled to priority with respect to the tax assessment made against the judgment debtor on February 14, 1964 in the sum of $517.81, and recorded as a tax lien on April 16, 1964, over the judgment of American Can Company entered on May 25, 1964 (United States v. Equitable...

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