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NORTH AM. CORP. v. DATACAP INT'L, INC.

54 A.D.2d 708 (1976)

North American Corporation, Appellant, v. Datacap International, Inc., et al., Defendants. United States of America, Intervenor-Respondent

Appellate Division of the Supreme Court of the State of New York, Second Department.

October 12, 1976

Order affirmed insofar as appealed from, without costs or disbursements.

Plaintiff erroneously seeks to establish priority over a Federal tax lien through the application of State law (CPLR 5234), whereas Federal law, which is solely determinative of the issue, confers priority upon the United States (see Aquilino v United States, 363 U.S. 509; United States v Acri,

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