In Andrello v. Nationwide Mut. Fire Ins. Co., 29 AD2d 489 [4th Dept 1968] a building owner obtained a mortgage to secure payment of a loan from a lender. An insurer issued a fire insurance policy to the plaintiff insuring the buildings on the mortgaged property against loss or damage by fire (id. at 491). The policy did not contain a provision making the loss payable, in whole or in part, to the lender (id.). Thereafter, a fire destroyed a building on the mortgaged premises (id.). The day after the fire, an endorsement was added to the policy making the loss payable to the lender (id.). On appeal, the Court stated that: "Following the fire [the lender] had an equitable lien upon the moneys due under the policy even in the absence therein of a provision making loss payable to [it]. Inasmuch as Andrello (the owner and mortgagor) had obligated himself to provide [the lender] with such insurance protection, equity will treat the policy as having contained an appropriate mortgagee clause. It would normally follow that [the lender] would be entitled to receive [its] appropriate share of the proceeds of the policy in payment of the mortgage debt" (id. at 493 ). The Court concluded that the equitable lien of the mortgages on the proceeds of insurance took priority over federal tax liens which were imperfectly filed prior to the fire (id. at 495).