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

No. 71-C-1023.

337 F.Supp. 955 (1972)

UNITED STATES of America, Plaintiff, v. GENERAL DOUGLAS MacARTHUR SENIOR VILLAGE, INC., et al., Defendants.

United States District Court, E. D. New York.

February 3, 1972.

Attorney(s) appearing for the Case

Robert A. Morse, U. S. Atty., E. D. N. Y., Brooklyn, N. Y., for plaintiff; Joseph Rosenzweig, Asst. U. S. Atty., of counsel.

Michael P. Gurlides, Mineola, N. Y., for Estate of David Rand.

Schiffmacher, Rochford & Cullen, Great Neck, N. Y., for defendant D. C. R. Holding Corp.; C. Ellis Schiffmacher, John M. Farrell, Jr., Great Neck, N. Y., of counsel.

Howard E. Levitt, Town Atty., Hempstead, N. Y., for defendant Town of Hempstead; Daniel P. McCarthy, Asst. Town Atty., of counsel.

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

Joseph Jaspen, County Atty. of Nassau County, Mineola, N. Y., for defendant County of Nassau; Louis A. Rossano, Deputy County Atty., of counsel.

Saul Horowitz, Corp. Counsel, Inc. Village of Hempstead, Hempstead, N. Y., for defendant Village of Hempstead.

MEMORANDUM AND ORDER

WEINSTEIN, District Judge.

This is an action to foreclose a mortgage held by the Secretary of Housing and Urban Development on real property located in Hempstead, New York. 28 U.S.C. § 1345. Plaintiff's motion for summary judgment presents a dispositive legal issue of some importance to financially pressed municipalities: are liens for local taxes arising and accruing subsequent to the recording of a federally-held mortgage superior...

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