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SEAMAN v. GUARANTY TRUST CO. OF NEW YORK

1 F.2d 391 (1924)

SEAMAN v. GUARANTY TRUST CO. OF NEW YORK et al.

District Court, S. D. New York.

June 7, 1924.

Attorney(s) appearing for the Case

Budd & Coffey, Bern Budd, and Henry P. Keith, all of New York City, and Benjamin Walker, for complainant.

William Hayward, U. S. Atty., and Thomas J. Crawford, Asst. U. S. Atty., both of New York City, and Chester A. Gwinn, Sp. Atty. Bureau of Internal Revenue, of Washington, D. C., for collector.

Arthur L. Livermore, of New York City, for Harvey Fisk & Sons.

Millard F. Tompkins, of New York City, for E. F. Hutton & Co.

AUGUSTUS N. HAND, District Judge.

This is a suit to enjoin the defendants Guaranty Trust Company, Harvey Fisk & Sons, and E. F. Hutton & Co., who hold collateral securing complainant's loans, from delivering the collateral to the defendant Bowers, who has attempted to seize the same under a warrant of distraint for an unpaid income tax for the year 1916. The complainant filed his return in 1917, and no claim is made by the government that it was fraudulent...

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