United States of America, Plaintiff-appellee-appellant, v. Canadian American Company, Inc., James Albert Wigmore, Pearl Johnstone Wigmore, Westbury Farm & Land Corporation, William E. Sheene, Jr., National Munitions Company, Eldred, Pennsylvania, Clyde M. Guild, As Liquidation Agent, National Munitions Company, Eldred, Pennsylvania, Town of North Hempstead and Sadie Schwartz, Defendants, the Incorporated Village of Old Westbury and County of Nassau, Defendants-appellants-appellees, 202 F.2d 751 (2d Cir. 1953)

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US Court of Appeals for the Second Circuit - 202 F.2d 751 (2d Cir. 1953) Argued March 11, 1953
Decided April 1, 1953

Appeal from the United States District Court for the Eastern District of New York; Harold M. Kennedy, Judge.


From a judgment that certain real estate tax liens of the County of Nassau and the Village of Old Westbury were inferior to income tax liens of the United States, the County and Village appeal; from a judgment that the liens of the United States were inferior to two liens of the County aggregating $392.58, the United States appeals.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and Homer R. Miller, Sp. Assts. to Atty. Gen., and Frank J. Parker, U. S. Atty., Brooklyn, N. Y., for United States of America, plaintiff-appellee-appellant.

J. Oakey McKnight, Mineola, N. Y., for Village of Old Westbury, defendant-appellant-appellee.

G. Burchard Smith, County Atty. of Nassau County, Mineola, N. Y., Francis J. Donovan, Deputy County Atty., Mineola, N. Y., of counsel, for Nassau County, defendant-appellant-appellee.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

The judgment is affirmed on the opinion of the District Court, 108 F. Supp. 206.