United States v. Harry Saidman, Trustee, Lobel Enterprises, Inc.

I concur in so much of Judge Washington’s opinion as holds the lien of the District of Columbia to be superior to that of the United States; but believe that the landlord’s statutory lien is superior to those of both the United States and the District of Columbia.

This case involves a dispute over priority of payment out of assets in the hands of an assignee for the benefit of creditors. Claims to the fund are (1) landlord’s lien for rent, (2) claim of the United States for unpaid federal income withholding taxes, 26 U.S.C.A. (Internal Revenue Code of 1939) §§ 1621-1636, and Federal Insurance…