State v. Moriarty

• Decision Date: 16 September 1968
• Docket Number: No. A--708,A--708
• Citation: State v. Moriarty, 246 A.2d 476, 102 N.J.Super. 579 (N.J. Super. App. Div. 1968)
• Parties: STATE of New Jersey, Plaintiff, v. Joseph V. MORIARTY, Defendant. Frank J. FARLEY, Treasurer of the County of Hudson, and County of Hudson, Petitioners-Respondents, v. $168,400.97, and Frank S. Turbett, Jr., District Director of Internal Revenue, and United States of America, Claimants-Appellants. STATE of New Jersey, by Arthur J. Sills, Attorney General of New Jersey, Plaintiff, v. Frank J. FARLEY, Treasurer of the County of Hudson, and County of Hudson, Defendants.
• Court: New Jersey Superior Court — Appellate Division

Page 579

102 N.J.Super. 579

246 A.2d 476

STATE of New Jersey, Plaintiff, v.Joseph V. MORIARTY, Defendant.

Frank J. FARLEY, Treasurer of the County of Hudson, andCounty of Hudson, Petitioners-Respondents, v.$168,400.97, and Frank S. Turbett, Jr., District Director of

Internal Revenue, and United States of America,

Claimants-Appellants.

STATE of New Jersey, by Arthur J. Sills, Attorney General of

New Jersey, Plaintiff, v.Frank J. FARLEY, Treasurer of the County of Hudson, andCounty of Hudson, Defendants.

No. A--708.

Superior Court of New Jersey, Appellate Division.

Argued Sept. 9, 1968.

Decided Sept. 16, 1968.

David M. Satz, Jr., U.S. Atty., for claimants-appellants(Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson, Crombie J. D. Garrett and Bennet N. Hollander, Dept. of Justice, attorneys, Kenneth P. Zauber, Asst. U.S. Atty., of counsel).

Isadore Glauberman, Jersey City, Sp. Counsel, for respondents(William F. Kelly, Jr., Hudson County Counsel, attorney, Sheldon A. Weiss, Jersey City, on the brief).

Before Judges GOLDMANN, KOLOVSKY and CARTON.

PER CURIAM.

We affirm essentially for the reasons stated by Judge Rosen in 97 N.J.Super. 458, 235 A.2d 247(Law Div.1967), deeming ourselves bound by what was said in Spagnuolo v. Bonnet, 16 N.J. 546, at page 558 et seq., and particularly page 560, 109 A.2d 623(1954), as to the interpretation to be given N.J.S. 2A:152--6 to 11, N.J.S.A. inclusive.In this connection we observe that § 6321 of the Internal Revenue Code of 1954(26 U.S.C.A. § 6321) provides that the Government's jeopardy assessment 'shall be a lien * * * upon all property and rights to property, whether real or personal, Belonging to such person.'(Italics...