Legal Opinion
Bankers Trust Co. v. Equitable Life Assurance Society
Appellate Division of the Supreme Court of the State of New York
Decided March 25, 1965PublishedCited by 3 opinions
1Opinion of the CourtBastow, J.
This appeal requires determination of the priority of the claims of plaintiff, Bankers Trust Company (Bankers), and the plaintiff-in-intervention, United States of America (Government), to the cash surrender value of certain life insurance policies on the life of one Fynke, a defendant-in-intervention. More specifically, the issue presented is the validity, as opposed to the claim of Bankers, of -the Government’s tax lien filed with the Clerk of the county of Fynke’s residence but not filed pursuant to the provisions of subdivision 2 of section 240 of the Lien Law of this State (if here…
2Cases cited14 opinions
- Hutchison v. RossNew York Court of Appeals · 1933
- Texas v. New JerseySupreme Court of the United States · 1965
- Severnoe Securities Corp. v. London & Lancashire InsuranceNew York Court of Appeals · 1931
- Weissman v. Banque De BruxellesNew York Court of Appeals · 1930
- United States v. Ella Swaab Behrens, Individually, and as of Leo F. BehrensCourt of Appeals for the Second Circuit · 1956
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3Cited by3 opinions
- In Re BusmanUnited States Bankruptcy Court, E.D. New York · 1980
- In the Matter of Anthony Deangelis, Bankrupt. Walter D. Van Riper and Van Riper and BelmontCourt of Appeals for the Third Circuit · 1967
- Nitkewicz v. Lincoln Life & Annuity Company of New YorkDistrict Court, S.D. New York · 2021