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WINOKUR v. A'HEARN

172 F.Supp. 498 (1956)

Julius WINOKUR, Petitioner, v. Harold B. A'HEARN, Director of Internal Revenue, and City of New York, Respondents.

United States District Court S. D. New York.

January 23, 1956.

Attorney(s) appearing for the Case

Engelman & Hart, New York City, for petitioner on the motion.

Paul W. Williams, U. S. Atty. for the Southern District of New York, New York City.

Teresa S. Reardon, Asst. U. S. Atty., Jackson Heights, N. Y., of counsel, for Mr. A'Hearn.

Peter Campbell Brown, Corp. Counsel, New York City, for the City of New York.

DAWSON, District Judge.

The primary issue raised by this motion is whether a person, believing himself to be entitled to certain credits in the hands of a third party which have been distrained by the Director of Internal Revenue, can have the respective rights of the parties determined in a summary proceeding brought on by an order to show cause.

This motion, brought on by an order to show cause, directed the respondents to show cause why certain warrants...

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