Vaccari v. Maison Paris, Inc.

The judgment debtor has surrendered its liquor license. The Comptroller of the State of New York holds the sum of $985 as a refund upon such license. This sum has been attached by various judgment creditors of the licensee, by service upon the Comptroller of third-party subpoenas, containing the usual stay.

The State of New York claims an offset in the amount of $1,418.84, representing unpaid unemployment insurance and franchise taxes. It seeks to vacate the stay to the- extent of enabling it to collect such taxes from the refund. This application is opposed by the judgment creditors, who…