L. Rudolph Electrical Co. v. Gibbs Oil Co.

1. There is no occasion for considering the separate judgment entered against the defendant Goodoak on August 25, 1982, for the reason (if no other) that the defendant Gibbs was not harmed by that judgment. 2. Gibbs became a “judgment lien creditor” within the meaning of 26 U.S.C. § 6323(a) (1976) and 26 C.F.R. § 301.6323(h)-l(g) (1978) as soon as (1) the judgment against Goodoak was entered in the original action in the Superior Court (see Smola v. Manuel Camara, Jr. Ins. Agency, ante 908, 909 [1983]) on October 24, 1978, and (2) the writ of attachment which was issued on that judgment was…