Equitable Life Assurance Society v. Singer

This is an action to foreclose a mortgage given to the plaintiff by defendants, Benjamin Singer and Evelyn M. Singer.

The plaintiff moves for judgment of foreclosure and sale and to confirm the Referee’s report of the amount due to plaintiff on the note and the mortgage. The defendant United States *232opposes the judgment of foreclosure and sale insofar as it appears from the complaint and the moving papers that the judgment does not accord priority to unpaid Federal tax liens over unpaid State or local taxes, assessments and water rates which became choate liens upon the property subsequent to…