Decided: November 19, 1992.
TRADE-A-YACHT, INC., A CORPORATION OF THE STATE OF NEW YORK, PLAINTIFF,
JEFFREY MERLETTE, INDIVIDUALLY, AND T/A MERLETTE CONSTRUCTION, COUNTY OF MONMOUTH, BOARD OF RECREATION COMMISSIONERS OF MONMOUTH COUNTY, MONMOUTH COUNTY PARK SYSTEM AND UNITED STATES OF AMERICA, DEFENDANTS.
Upon consideration of the United States' Motion to Dismiss The Complaint Against The United States,
IT IS HEREBY ORDERED:
1. This case is dismissed to the extent the plaintiff seeks judgment that its lien claim is superior to the federal tax liens and has priority over them;
2. This case is dismissed to the extent the plaintiff seeks judgment directing defendants County of Monmouth, Monmouth County Park System and Board of Recreation Commissioners of Monmouth County to pay the plaintiff ahead of the United States; and
3. The United States is dismissed as a party to this action.
This dismissal is on jurisdictional grounds and is without prejudice:
(a) To whatever rights the Plaintiff has to seek an adjudication in the federal courts of the claims dismissed herein, and
(b) To join the United States of America as a Defendant in any proceedings seeking such an adjudication.
PATRICK J. McGANN, JR., J.S.C.
DATE: November 19, 1992