256 F2d 581 United States v. Goldstein

256 F.2d 581

UNITED STATES of America, Plaintiff-Appellee,
Samuel GOLDSTEIN, Defendant-Appellant.

No. 324.

Docket 24920.

United States Court of Appeals Second Circuit.

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.


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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.