Charlotte Mikulec v. United States

LUMBARD, Circuit Judge:

This appeal requires us to decide the extent to which, under New York law, a judgment creditor’s judgment is satisfied if, at an execution sale held upon her lien, she purchases the judgment debtor’s property herself. The question arises in connection with an attempt by the United States, as tax lienor, to redeem from a judgment creditor-purchaser a part interest in a factory in Buffalo, New York. In a decision filed on March 8,1982, Judge Elfvin of the Western District of New York held that under New York law Charlotte Mikulec’s purchase, as a judgment creditor, of…