In re City of New York

Order unanimously reversed and the application granted. Upon the record before us, the city possessed at most a liquidated claim against the owner of the fund. The attorney’s lien of appellant, as between him and his client, was in the nature of an equitable assignment and was superior to and took precedence over the claim of the city for unpaid sales taxes. Settle order on notice. Concur—-Peck, P. J., Breitel, Valente, McNally and Bastow, JJ.