Manufacturers Trust Co. v. Sobel

The receiver in supplementary proceedings, appointed at the instance of the judgment creditor, asks to have a third party who is indebted to the judgment debtor turn over to him the amount of that indebtedness. (Civ. Prac. Act, § 796.) This application is opposed by the government, which has intervened as claimant and which asks that the fund be turned over to it by virtue of an asserted lien for income and social security taxes.

The chronology of events is: On May 6, 1939, the judgment creditor obtained two judgments against the judgment debtor in this court. On May thirty-first it instituted…