Document: 371 U.S. 228 83 S.Ct. 314 9 L.Ed.2d 283 UNITED STATES, Petitioner,v.BUFFALO SAVINGS BANK. No. 96. Argued Dec. 3, 1962. Decided Jan. 7, 1963. John B. Jones, Jr., for petitioner. H. Little, Buffalo, N.Y., respondent. PER CURIAM. 1 In 1946, respondent Buffalo Savings Bank made a loan secured by real estate mortgage. The United States filed notice of federal tax lien against the mortgagor's property in 1953. Thereafter, 1957 and 1958, liens unpaid taxes other local assessments attached to property. bank instituted foreclosure proceedings, naming as party. trial court's decree ordered sold payment part expenses sale prior satisfaction States. appealed New York Supreme Court, Appellate Division, reversed, only be reversed turn Court Appeals, which reinstated judgment on ground that interest surplus after therefore was subordinate 'expenses sale.' 11 N.Y.2d 31, 226 N.Y.S.2d 382, 181 N.E.2d 413. 2 We must reverse Appeals failure take proper account v. Britain, 347 81, 74 367, 98 L.Ed. 520. That case rules this one, there quite clearly held have priority over subsequently accruing taxes, even though burden event shortage would fall upon mortgagee whose claim under state law is liens. 3 A similar argument based general character specifically rejected Britain. Moreover, may not avoid formalistic device characterizing sale. Cf. Gilbert Associates, Inc., 345 361, 73 701, 97 1071. Finally, respondent's reliance Brosnan, 363 237, 80 1108, 4 1192, Crest Finance Co. States, 368 347, 82 384, 7 342, misplaced. Brosnan concerned with procedures, priorities, connection latter subject relied Britain among cases. wholly inapposite here. cause remanded further proceedings inconsistent opinion. 5 Reversed remanded. 6 Mr. Justice DOUGLAS dissents.

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