OPINION AND ORDER
WILLIAM C. CONNER, District Judge.
Plaintiff, the City of New York, moves this Court pursuant to Rule 64, Fed.R. Civ.P., and Article 62 of the New York Civil Practice Law and Rules (McKinney 1980 & Supp.1988) ("CPLR"), for an attachment against the following assets of defendants Stanley M. Friedman and Marvin B. Kaplan: (1) a bank account at European American Bank in the name of Stanley M. Friedman, P.C., in the amount of $276,963.64...
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