10 N.Y.2d 271 (N.Y. 1961) Cited 110 times
In Acquilino v. United States, 10 N.Y.2d 271, 219 N.Y.S.2d 254, 176 N.E.2d 826 (1961), on remand from the Supreme Court, the New York Court held that the taxpayer did not have a sufficient beneficial interest in contract payments except insofar as the claimants, beneficiaries of a statutory trust fund under the predecessor of New York Lien Law § 70, were first satisfied. Thus, any residue would be subject to the tax lien.