Legal Opinion
Co-operative Loan & Savings Society v. McDermott
New York County Courts
Decided September 9, 1960Published
1Opinion of the CourtEdward M. O’Gorman, J.
This is a motion for summary judgment.
The plaintiff has brought an action to foreclose a mortgage, in the original amount of $7,500, which was recorded on June 24, 1958. On the 4th day of February, 1960, the United States of America filed a notice of Federal tax lien against the owner of the mortgaged premises. The notice was for taxes levied under the Internal Revenue Code in the amount of $3,528.96, which became a lien on the 20th day of March, 1959.
On February 27, 1960, the plaintiff paid certain local real property taxes in the amount of $166.33 which had been assessed against the…
2Cases cited4 opinions
- Wesselman v. Engel Co.New York Court of Appeals · 1955
- United States v. Elta Mae Christensen, Etc.Court of Appeals for the Ninth Circuit · 1959
- Rikoon v. Two Boro Dress, Inc.New York Supreme Court · 1957
- Kronenberg v. Ellenville Nurseries & Greenhouses, Inc.New York Supreme Court · 1960