Royal Business Funds Corp. v. Rooster Plastics, Inc.

This is a proceeding pursuant to CPLR 5231 (subd. [e]) brought by a judgment creditor against judgment debtor’s employer for accrued unpaid installments of an income execution delivered to the Sheriff on April 20, 1966 and, after judgment debtor’s default, served on his employer on June 27,1966. Prior thereto, on June 14,1966, the United States Treasury Department, Internal Revenue Service, served a notice of levy upon the employer for unpaid taxes of $3,076.06 owed by judgment debtor, stating that 11 all sums of money or other obligations owing from you to this taxpayer are hereby levied…