Robert Aquilino, Copartners Doing Business under the Name of Home Maintenance Co. v. United States of America, , and…

Summary

The New York Court of Appeals held that under New York law the contractor‑taxpayer does not have a property right in the trust fund received from the owner, so the United States tax lien cannot attach to those funds and the subcontractors are entitled to the deposited money. The court affirmed the Appellate Division’s judgment.