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UNITED STATES v. NEW BRITAIN

No. 92.

347 U.S. 81 (1954)

74 S.Ct. 367

98 L.Ed. 520

UNITED STATES v. CITY OF NEW BRITAIN ET AL.

Supreme Court of United States.

Decided February 1, 1954.

Attorney(s) appearing for the Case

Marvin E. Frankel argued the cause for the United States. With him on the brief were Acting Solicitor General Stern, Assistant Attorney General Holland, Ellis N. Slack, A. F. Prescott and Harry Baum.

Frank R. Kennedy argued the cause for respondents. With him on the brief for the City of New Britain were William S. Gordon, Jr. and Harold Koplowitz.

MR. JUSTICE MINTON delivered the opinion of the Court.

The question presented by this writ involves the relative priority of statutory federal and municipal liens to the proceeds of a mortgage foreclosure sale of the property to which the liens attached.

Two mortgages on the real property of a corporation located in the City of New Britain, Connecticut, were foreclosed by judgment sale in the Superior Court of Hartford County, and a gross sum of $28,071.24...

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