This appeal presents questions as to the validity and priority of certain tax liens of the defendant United States of America (hereinafter referred to as "U. S.") and of a lien of the defendant Chapin-Owen Company, Inc. (hereinafter referred to as "Chapin") as partial assignee of subcontractor Colorcraft of Syracuse, Inc. on an apartment construction project in Ithaca, Tompkins County, New York owned...
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