Buffalo Savings Bank v. Victory

This case involves the question of the priority of a United States Government tax lien over liens for subsequently accrued local taxes in a mortgage foreclosure action. In our opinion, the rule of priorities laid down in United States v. City of New Britain (347 U. S. 81) applies. The detailed terms of our order spell out our view of the proper application of that rule to the facts and relative priorities here present.

County Court, in the order appealed from has endeavored to invoke what that court has construed to be the doctrine of Rikoon v. Two Boro Dress (9 Misc 2d 591, mod. 8 A D 2d 986,…