Marsano v. State Bank of Albany

This is an appeal from an order of Special Term directing the disbursement of an account held in trust, which determined that respondent-attorney’s charging and retaining liens were superior to appellant’s liens for delinquent withholding taxes due by respondent’s client.

The issues created herein as to the lien priorities between appellant and respondent are the only ones raised upon this appeal. Petitioner has not asked for a review of the determination by Special Term.

Respondent’s client, G. O. General Contracting Co., Inc., (hereinafter referred to as “ General ”) contracted to perform…