FARLEY v. $168,400.97


55 N.J. 31 (1969)

259 A.2d 201

FRANK J. FARLEY, TREASURER OF THE COUNTY OF HUDSON, AND COUNTY OF HUDSON, PETITIONERS-RESPONDENTS, v. $168,400.97 AND FRANK S. TURBETT, JR., DISTRICT DIRECTOR OF INTERNAL REVENUE, AND UNITED STATES OF AMERICA, CLAIMANTS-APPELLANTS.

The Supreme Court of New Jersey..

Argued September 9, 1969.

Decided November 17, 1969.


Attorney(s) appearing for the Case

Mr. David M. Satz, Jr., United States Attorney, argued the cause for appellant United States of America (Mr. Johnnie M. Walters, Assistant Attorney General, Mr. Lee A. Jackson, Mr. Crombie J.D. Garrett, and Mr. Bennet N. Hollander, of the D.C. bar, attorneys).

Mr. Isadore Glauberman argued the cause for respondents (Mr. Sheldon A. Weiss, on the brief; Mr. William F. Kelly, Jr., Hudson County Counsel, attorney).


The opinion of the Court was delivered by WEINTRAUB, C.J.

This action involves competing claims of the County of Hudson and of the United States to the sum of $168,400.97. The County contends the moneys were forfeited to it by their use in the gambling activities of Joseph V. Moriarty. The United States claims it holds a lien upon the moneys for taxes assessed against Moriarty.

The County brought this proceeding to...

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