Legal Opinion

Board of Managers v. Pickett

New York Supreme Court

Decided January 20, 1994Published

1Opinion of the Court

*1077OPINION OF THE COURT

Martin B. Stecher, J.

The sole issue raised on this motion is one of priority between a previously recorded condominium board of managers’ lien for unpaid common charges and a Federal income tax lien subsequently filed against the record owner of a condominium apartment. That issue has not been raised in any previously reported New York case.

Plaintiff, a condominium board of managers (condominium), moves in this foreclosure action for summary judgment of foreclosure on its lien for unpaid common charges and late fees; and for an order appointing a Referee to compute,…

2Cases cited9 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
  3. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
  4. United States v. AcriSupreme Court of the United States · 1955
  5. United States v. White Bear Brewing Co., Inc. Et Al.Supreme Court of the United States · 1956

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