In re State Tax Commission v. Blanchard Management Corp.

OPINION OF THE COURT

Arnold Guy Fraiman, J.

By this application pursuant to CPLR 5225 (subd [b]) and 5227, petitioner State Tax Commission seeks an order directing respondent Operation Open City (Open City) to turn over to it the amount of any debt it owes to respondent Blanchard Management Corporation (Blanchard), a judgment debtor of petitioner. In addition, it seeks an order directing Chemical Bank to turn over to it any moneys held by it on deposit to the credit of Open City.

It would appear that petitioner is owed over $200,000 in taxes by Blanchard, and in November, 1979 and August, 1980…