Harman v. Fairview Associates

This appeal presents questions as to the validity and priority of certain tax liens of the defendant United States of America (hereinafter referred to as “U. S. ”) and of a lien of the defendant Chapin-Owen Company, Inc. (hereinafter referred to as “ Chapin ”) as partial assignee of subcontractor Colorcraft of Syracuse, Inc. on an apartment construction project in Ithaca, Tompkins County, New York owned by Fairview Associates, on which A. Friederich & Sons Co. (hereinafter referred to as “ Friederich”) was general contractor. The plaintiff, Harry R Harman, supplied materials to Color-craft on…