City of New York v. Birch

OPINION OF THE COURT

Herman Cahn, J.

Robert Birch and Mary Birch maintain a joint account at Chase Manhattan Bank, N. A. (Chase). Robert Birch apparently owes money to the petitioner City of New York (City) on account of income tax owed. Mary Birch apparently owes money to the Parking Violations Bureau (PVB), on account of a judgment entered for unpaid parking tickets. Each creditor served a restraining notice on Chase, which asserts that there are not sufficient sums in the account to satisfy both judgments.

Petitioner City of New York commenced this turnover proceeding against respondents…