Dime Savings Bank v. Reynal Park Lawns, Inc.

New York Supreme Court

Dime Savings Bank v. Reynal Park Lawns, Inc.

35 Misc. 2d 107, 226 N.Y.S.2d 561, 1962 N.Y. Misc. LEXIS 3602

DecidedMarch 28, 1962

StatusPublished

This text of 35 Misc. 2d 107 (Dime Savings Bank v. Reynal Park Lawns, Inc.) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Dime Savings Bank v. Reynal Park Lawns, Inc., 35 Misc. 2d 107, 226 N.Y.S.2d 561, 1962 N.Y. Misc. LEXIS 3602 (N.Y. Super. Ct. 1962).

Pincite

Opinion

Paul J. Widlitz, J.

On this motion to confirm the report of a Referee (appointed to ascertain and compute the amount due [108]*108to the plaintiff for principal and interest) and for a final judgment of foreclosure and sale providing inter alia that “ the said Referee shall sell and convey said premises subject to the following: * * # 5. All local real estate taxes, assessments, water rates and sewer rentals that are unpaid and liens upon the mortgaged premises herein at the time of sale pursuant hereto ” (emphasis supplied). The United States of America opposes the sale subject to such local taxes, etc. because of the alleged priority of the lien of the United States over local taxes accruing subsequent to an assessment for withholding taxes due from Reynal Park Lawns, Inc., made on February 24, 1961.

In view of the uncertainty in the final determination of the question of priority between local real estate taxes and Federal tax liens raised by such decisions as Buffalo Sav. Bank v. Victory (11 N Y 2d 31) and United States v. New Britain (347 U. S. 81 [1954]) the court will permit the sale (as authorized by section 1087 of the Civil Practice Act) subject to the lien of the local taxes, etc. (See Feinstein v. Earl, 34 Misc 2d 140.)

Accordingly the motion of the plaintiff is granted and the judgment hereon is signed as submitted.

Free access — add to your briefcase to read the full text and ask questions with AI

Paul J. Widlitz, J.

On this motion to confirm the report of a Referee (appointed to ascertain and compute the amount due [108]*108to the plaintiff for principal and interest) and for a final judgment of foreclosure and sale providing inter alia that “ the said Referee shall sell and convey said premises subject to the following: * * # 5. All local real estate taxes, assessments, water rates and sewer rentals that are unpaid and liens upon the mortgaged premises herein at the time of sale pursuant hereto ” (emphasis supplied). The United States of America opposes the sale subject to such local taxes, etc. because of the alleged priority of the lien of the United States over local taxes accruing subsequent to an assessment for withholding taxes due from Reynal Park Lawns, Inc., made on February 24, 1961.

In view of the uncertainty in the final determination of the question of priority between local real estate taxes and Federal tax liens raised by such decisions as Buffalo Sav. Bank v. Victory (11 N Y 2d 31) and United States v. New Britain (347 U. S. 81 [1954]) the court will permit the sale (as authorized by section 1087 of the Civil Practice Act) subject to the lien of the local taxes, etc. (See Feinstein v. Earl, 34 Misc 2d 140.)

Accordingly the motion of the plaintiff is granted and the judgment hereon is signed as submitted.

Cite This Page — Counsel Stack

Bluebook (online)

35 Misc. 2d 107, 226 N.Y.S.2d 561, 1962 N.Y. Misc. LEXIS 3602, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dime-savings-bank-v-reynal-park-lawns-inc-nysupct-1962.

Opinion

Related

Cite This Page — Counsel Stack