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NEW HAMPSHIRE FIRE INSURANCE COMPANY v. SCANLON

172 F.Supp. 392 (1959)

NEW HAMPSHIRE FIRE INSURANCE COMPANY, Petitioner, v. Thomas E. SCANLON, District Director of Internal Revenue, City of New York, and Acme Cassa, Inc., Respondents.

United States District Court S. D. New York.

April 16, 1959.

Attorney(s) appearing for the Case

Engelman & Hart, New York City, for petitioner.

Arthur H. Christy, U. S. Atty., Sherman J. Saxl, Asst. U. S. Atty., New York City, for respondent, Thomas E. Scanlon.

CASHIN, District Judge.

This is a summary proceeding brought on by petition and order to show cause seeking to have quashed, at least in part, notices of levy served and filed upon respondent City of New York by respondent Thomas E. Scanlon, a District Director of Internal Revenue. The petitioner asserts a right prior to that of the Director to funds in the hands of the City of New York due and owing under a construction contract between respondent Acme Cassa, Inc...

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