172 A.2d 360 PITCHER COMPANY, INC. v. RALPH NAY CONSTRUCTION CO. a. No. 4917.Supreme Court of New Hampshire Rockingham.Argued May 2, 1961. Decided June 30, 1961. 1. The issue of whether and to what extent a taxpayer had property or rights to property to which a lien for unpaid federal unemployment and withholding taxes could […]