Bartyzel v. Przybylo

This is a motion for an order compelling the Comptroller of the State of New York to release and pay to plaintiff certain money to which the defendant became entitled upon surrender of a restaurant liquor license. The plaintiff moves for relief as a judgment creditor of the defendant. The United States Government, through the district director of internal revenue, contests the motion and claims priority to the aforesaid money on the basis of a Federal tax lien.

The Government’s tax lien in the sum of $154.66 together with penalties, interest and costs was filed in the office of the Clerk of…