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I.R.S. v. GASTER

Nos. 94-7195, 94-7196.

42 F.3d 787 (1994)

INTERNAL REVENUE SERVICE v. Donald GASTER and Mary Ann Gaster v. NINTH WARD SAVINGS BANK, FSB, Third-party Defendant, Mary Ann Gaster, Appellant in Nos. 94-7195 and 94-7196.

United States Court of Appeals, Third Circuit.

Decided December 5, 1994.

Attorney(s) appearing for the Case

Loretta C. Argett, Asst. Atty. Gen., Gregory M. Sleet, U.S. Atty., Gary R. Allen, William S. Estabrook, Alice L. Ronk (argued), Tax Div., Dept. of Justice, Washington, DC, for I.R.S.

Peter A. Mardinly (argued), Paul, Mardinly, Durham, James, Flandreau & Rodger, Media, PA, for appellants Donald & Mary Ann Gaster.

William J. Marsden, Jr. (argued), Potter, Anderson & Corroon, Wilmington, DE, for appellee Ninth Ward Sav. Bank, FSB.

Before: BECKER and COWEN, Circuit Judges and POLLAK, District Judge.

OPINION OF THE COURT

BECKER, Circuit Judge.

This appeal from a judgment of the District Court for the District of Delaware primarily presents the question whether the Internal Revenue Service ("IRS") had the right to levy pursuant to 26 U.S.C.A. § 6321 (1989) on a bank account at the Ninth Ward Savings Bank ("the Bank") in Wilmington, Delaware, owned jointly by appellants Donald Gaster and his wife Mary Ann Gaster, along with their son Bryan Gaster...

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