United States v. Goldstein

Full title: UNITED STATES of America, Plaintiff-Appellee, v. Samuel GOLDSTEIN…

Court: United States Court of Appeals, Second Circuit

Date published: Apr 28, 1958

256 F.2d 581 (2d Cir. 1958)

Opinion

No. 324, Docket 24920.

Argued April 17, 1958.

Decided April 28, 1958.

Appeal from the United States District Court for the Southern District of New York; Sylvester J. Ryan, Judge.

Samuel Goldstein appeals from a summary judgment for the United States enforcing withholding tax liens against a taxpayer in priority to an attorney's lien for professional services against the same debtor.

Arthur D. Goldstein (of Samuel Goldstein Sons), New York City, for defendant-appellant.

Nicholas Tsoucalas, Asst. U.S. Atty., S.D.N.Y., New York City (Paul W. Williams, U.S. Atty., and John A. Guzzetta, Asst. U.S. Atty., New York City, on the brief), for plaintiff-appellee.

Before CLARK, Chief Judge, and LUMBARD and WATERMAN, Circuit Judges.

PER CURIAM.

Affirmed on the opinion of District Judge Ryan, United States v. Pay-O-Matic Corp., 162 F. Supp. 154; and see also United States v. R.F. Ball Construction Co., 355 U.S. 587, 78 S.Ct. 442, 2 L.Ed.2d 510.