North American Corp. v. Datacap International, Inc.

In an action on a promissory note, plaintiff appeals from so much of an order of the Supreme Court, Queens County, dated February 18, 1975, as, upon reargument, adhered to its prior determination granting summary judgment to the United States of America, thereby affording it priority in its Federal tax lien over plaintiff’s attachment levy, as regards funds belonging to the taxpayer-judgment debtor and reposing in the hands of a garnishee. Order affirmed insofar as appealed from, without costs or disbursements. Plaintiff erroneously seeks to establish priority over a Federal tax lien through…