Mtr. of City of New York (Usa Coblentz)

On this appeal the respondent, an attorney, and the

appellant Government are contesting the relative priority in payment of the attorney’s fee for services rendered and the Government’s lien for unpaid withholding taxes. The question posed is whether the attorney, by virtue of the assignment clause in his retainer contract, is a “ purchaser ” of “ property ” or “ rights to property ” within the meaning of section 6323 (formerly § 3672) of title 26 of the United States Code.

As part of its Washington Slum Clearance project, DP # 125, the City of New York condemned the fee of premises occupied…