United States v. Preferred Contractors, Inc.

ABRUZZO, District Judge.

The plaintiff instituted this action to enforce tax liens totaling $9,509.17 for *220withholding and employment taxes against the defendant, Preferred Contractors, Inc. (hereinafter called Preferred). The defendants, Standard Tinsmith & Roofing Supply Co., Inc. (designated in this action as Standard Tinsmith & Roofer Supply Corporation and hereinafter called Standard) and Kings County Iron Works, Inc. (hereinafter called Kings) were also named parties defendant because Standard had in its possession the sum of $1,107.09 which the plaintiff alleged belonged to Preferred and…