Kelley, Drye, Newhall, Maginess & Warren and Nathan B. Bernstein for cotrustees, petitioners. Edward Pious for John W. Rainwater and another, claimants. Ferdinand J. Wolf for West Credit Corp., respondent. Benjamin Greenspan for Price & Karen, respondent. Vincent T. McCarthy and Joseph Rosenzweig for United States of America. Silverman & Lifschutz for Marshall H. Sevin, respondent. Alex E. Nashman for Frank F. Millman, respondent. Arthur Litz for Lynn S. Hull, respondent. Margolin & Schekter (Dreyer & Traub of counsel), for First National Bank in Yonkers, respondent. Strasser, Spiegelberg, Fried & Frank for Alfred S. Karlsen, respondent. Robert W. Mullen for Nathaniel S. Ruvell, respondent. Matthew J. Donaldson, guardian ad litem for Dorothy R. Frawley, an infant, and for Eugene Trope, Conservator for Dorothy R. Frawley. Louis Cherry in person. Leah Schmer in person. Issac Stillwater in person. Joel Reims in person. Solomon Seigel in person.
Surrogate's Court, Kings County.
NATHAN R. SOBEL, S.
At issue in this accounting proceeding (which has been tried and decision rendered on related issues) is the priority to be afforded to Federal tax liens against competing State-created liens. The Government has raised the issue of the "choateness" of the competing liens, an issue which has been before the United States Supreme Court some 30 times in the past 20 years.
Because of...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.
