UNITED STATES v. BANK OF ROCKVILLE CENTRE TRUST CO.

No. 7214.

19 F.Supp. 124 (1937)

UNITED STATES v. BANK OF ROCKVILLE CENTRE TRUST CO. et al.

District Court, E. D. New York.

April 6, 1937.


Attorney(s) appearing for the Case

Leo J. Hickey, U. S. Atty., of Brooklyn, N. Y., James W. Morris, Asst. Atty. Gen., Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Frank J. Parker, Asst. U. S. Atty., of Brooklyn, N. Y., of counsel, for the United States.

Wood & Gehrig, of Hempstead, L. I., N. Y. (James N. Gehrig, Jeremiah Wood, and Ward Wilklow, all of Hempstead, L. I., N. Y., of counsel), for defendant Bank of Rockville Centre Trust Co.

Laughlin, Gerard, Bowers & Halpin, of New York City (Albert Falck, of New York City, of counsel), for Corn Exchange Safe Deposit Co.

Charles R. Weeks, of Mineola, L. I., N. Y. (John R. Niesley, of Mineola, L. I., N. Y., of counsel), for defendant Helen Phillips Haran.

L. J. Harvey, of Long Island City, N. Y., for defendant William B. Welsh.

Bondy & Schloss, of New York City (I. Russell Stein, Norman P. S. Schloss, and Adolph Sonnenthal, all of New York City, of counsel), for defendant Marian M. Cassidy.


ABRUZZO, District Judge.

The United States of America instituted this suit in equity to foreclose a lien for unpaid income taxes, penalties, and interest of one, John M. Phillips, deceased, upon certain jewelry contained in a safe deposit box of the defendant Corn Exchange Bank Safe Deposit Company (improperly named Corn Exchange Bank Trust Company in the bill of complaint).

The theory of the government's bill of complaint was that the jewelry was owned by...

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