Legal Opinion
United States v. Dwyer
District Court, E.D. New York
Decided February 23, 1966No. 62-C-331Published
1Opinion of the Court
BARTELS, District Judge.
Action by the United States (Government) to foreclose two tax liens on certain real property under Sections 7401, 7402(a) and 7403, 26 U.S.C.A. The Government moved for summary judgment and on October 18,1962 this Court granted the motion, holding that one of the tax liens filed in 1953, in the amount of $116,-132.60 plus interest, had priority oyer the local Gounty tax liens and the interests of all the defendants in the action. United States v. Dwyer, et al., E.D.N.Y.1962, 209 F.Supp. 727. Thereafter an order was entered referring the matter to a Master for the…
2Cases cited6 opinions
- Hadden v. Rumsey Products, Inc.Court of Appeals for the Second Circuit · 1952
- United States v. HodesCourt of Appeals for the Second Circuit · 1966
- United States v. Calcasieu Timber Co.Court of Appeals for the Fifth Circuit · 1916
- United States v. Mojac Construction Corp.District Court, E.D. New York · 1960
- In re 1610 Avenue P, Inc.New York Supreme Court · 1938
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