Legal Opinion
Mintz v. Fischer
Appellate Division of the Supreme Court of the State of New York
Decided June 11, 1963PublishedCited by 3 opinions
1Opinion of the CourtMcNally, J.
The question presented is one of priority between a United States tax lien and a judgment lien.
The judgment debtor Irving L. Fischer is the taxpayer and at all relevant times was a resident of Queens County. He owes Federal income tax for the years 1957 to 1959 in the sum of $4,099, and $5,960.77 for the year 1960. Assessments therefor were made during 1961 and liens thereon filed on October 17, 1961 and November 1,1961, in the office of the Register of Queens County. The United States asserts the priority of its liens from the filing aforesaid.
Sidney W. Mintz is the judgment creditor of…
2Cases cited11 opinions
- United States v. BessSupreme Court of the United States · 1958
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
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3Cited by3 opinions
- United States v. Mr. Hamburg Bronx CorporationDistrict Court, S.D. New York · 1964
- In the Matter of Anthony Deangelis, Bankrupt. Walter D. Van Riper and Van Riper and BelmontCourt of Appeals for the Third Circuit · 1967
- North American Corp. v. Datacap International, Inc.Appellate Division of the Supreme Court of the State of New York · 1976