United States v. Webster Record Corp.

WEINFELD, District Judge.

This suit by the United States of America seeks to enforce its asserted lien priority for unpaid taxes with respect to a deposit of $8,634.20 held by the defendant, Bankers Trust Company (Bankers), for the account of the defendant, Webster Record Corp. (Webster), the delinquent taxpayer. The controversy is really between the United States and a third defendant, The Borden Chemical Company (Borden), which contends that its lien, based upon a judgment entered in the New York State Supreme Court in its favor and against Webster, has priority over that of the United…