Legal Opinion
Koehler v. Aljon Homes, Inc.
New York Supreme Court
Decided June 14, 1956PublishedCited by 3 opinions
1Opinion of the CourtL. Barron Hill, J.
This is a motion to confirm the report of the Referee in surplus money proceedings. The Referee has reported and requested a fee of $350 and disbursements of $16.25 which are allowed.
The Referee has been presented with a difficult question of law as to whether an unrecorded assessment for Federal withholding taxes in favor of the United States of America has priority over subsequently recorded mechanics ’ liens which liens are recorded, however, prior to the recording of the tax lien. The Referee has found in favor of the United States whose claim exceeds the surplus. Realizing that the…
2Cases cited5 opinions
- John P. Kane Co. v. . KinneyNew York Court of Appeals · 1903
- United States v. Kings County Iron Works, Inc.Court of Appeals for the Second Circuit · 1955
- Cranford Company, Inc. v. L. Leopold Co., Inc.New York Court of Appeals · 1948
- Cranford Co. v. L. Leopold & Co.New York Supreme Court · 1947
- Cranford Co. v. L. Leopold & Co.Appellate Division of the Supreme Court of the State of New York · 1947
3Cited by3 opinions
- Niagara County Savings Bank v. Reese, New York County Courts1958
- People v. HandreNew York Supreme Court · 1978
- People v. JosephNew York Supreme Court · 1978