MATTER OF STATE TAX COMM. v. UNION GEN. CORP.


208 Misc. 133 (1955)

In the Matter of State Tax Commission of the State of New York, Judgment Creditor, v. Union General Corp., Judgment Debtor. National City Bank of New York, Third Party.

Supreme Court, Special Term, New York County.

June 30, 1955.


Attorney(s) appearing for the Case

Abraham Blume, Mortimer M. Kassell and Francis Kelliher for State Tax Commission.

J. Edward Lumbard, United States Attorney for the Southern District of New York (Thomas C. Burke of counsel), for United States of America.

Shearman & Sterling & Wright for third party.


COX, J.

Motion by the State Tax Commission of the State of New York, under section 794 of the Civil Practice Act, for an order directing the third party, National City Bank, to pay to the State Tax Commission the $2,601.03 on deposit with them to the credit of the judgment debtor, Union General Corporation. The Government opposes the motion, claiming it has priority over the money by virtue of its Federal tax...

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