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MIKULEC v. UNITED STATES

No. 499, Docket 82-6192.

705 F.2d 599 (1983)

Charlotte MIKULEC, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided April 5, 1983.

Attorney(s) appearing for the Case

John F. Papsidero, City of Tonawanda, N.Y., for plaintiff-appellee.

James F. Miller, Attorney, Tax Division, Dept. of Justice, Washington, D.C. (Roger P. Williams, U.S. Atty., Buffalo, N.Y., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Attorneys, Tax Division, Dept. of Justice, Washington, D.C., of counsel), for defendant-appellant.

Before LUMBARD, MANSFIELD and KEARSE, Circuit Judges.

LUMBARD, Circuit Judge:

This appeal requires us to decide the extent to which, under New York law, a judgment creditor's judgment is satisfied if, at an execution sale held upon her lien, she purchases the judgment debtor's property herself. The question arises in connection with an attempt by the United States, as tax lienor, to redeem from a judgment creditor-purchaser a part interest in a factory in Buffalo, New York. In a decision filed on March 8, 1982, Judge...

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