UNITED STATES v. GENERAL DOUGLAS MacARTHUR SR. VIL., INC.

No. 148, Docket 72-1433.

470 F.2d 675 (1972)

UNITED STATES of America, Appellant, v. GENERAL DOUGLAS MacARTHUR SENIOR VILLAGE, INC., et al., Appellees.

United States Court of Appeals, Second Circuit.

Decided December 5, 1972.


Attorney(s) appearing for the Case

Morton Hollander, Washington, D. C. (Robert A. Morse, U. S. Atty. for the E. D. N. Y., Harlington Wood, Jr., Asst. Atty. Gen., Walter H. Fleischer, Thomas G. Wilson, Washington, D. C., on the brief), for appellant.

John M. Farrell, Jr., Great Neck, N. Y. (Schiffmacher, Rochford & Cullen, Great Neck, N. Y., on the brief), for appellee D. C. R. Holding Corp.

Stanley Beals, Jericho, N. Y., for appellee Sadie Schwartz.

Matthew Feinberg, Hempstead, N. Y. (Saul Horowitz, Corp. Counsel, Hempstead, N. Y., on the brief), for appellee Village of Hempstead.

Louis A. Rossano, Mineola, N. Y. (Joseph Jaspan, County Atty., Mineola, N. Y., on the brief), for appellee County of Nassau.

Before SMITH, KAUFMAN and MULLIGAN, Circuit Judges.


IRVING R. KAUFMAN, Circuit Judge:

The financial needs of local governments allegedly caught in a squeeze between rising costs of vital public services and the diminishing availability of revenues are pressed upon us in this appeal. We are asked to decide whether liens for unpaid real property taxes should be satisfied prior to a mortgage lien held by the Secretary of the Department of Housing and Urban Development, where the mortgage was recorded before assessment...

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