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BD. OF MGRS. v. PICKETT

159 Misc.2d 1076 (1994)

607 N.Y.S.2d 565

Board of Managers of the 141 Condominium, Plaintiff, v. William H. Pickett et al., Defendants.

Supreme Court, New York County.

January 20, 1994

Attorney(s) appearing for the Case

Belkin Burden Wenig & Goldman, New York City (Robert Holland of counsel), for plaintiff. Mary Jo White, United States Attorney, New York City (Kathleen M. Riedy of counsel), for United States of America, defendant.

MARTIN B. STECHER, J.

The sole issue raised on this motion is one of priority between a previously recorded condominium board of managers' lien for unpaid common charges and a Federal income tax lien subsequently filed against the record owner of a condominium apartment. That issue has not been raised in any previously reported New York case.

Plaintiff, a condominium board of managers (condominium...

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