UNITED STATES v. CITY STATE BANK

No. 4418.

19 F.Supp. 775 (1937)

UNITED STATES v. CITY STATE BANK et al.

District Court, W. D. Tennessee.

March 4, 1937.


Attorney(s) appearing for the Case

R. G. Draper, Asst. U. S. Atty., of Memphis, Tenn., for the United States.

Webb & Webb, of Mayfield, Ky., for defendants.


MARTIN, District Judge.

This is an action at law brought pursuant to section 1114 (e) and (f) of the Revenue Act of 1926 (26 U.S.C.A. § 1610 and note) by the United States of America against a bank and its cashier. On motion, judgment in the amount of $3,776.88, with interest from June 6, 1935, and costs, is demanded on the pleadings.

The pertinent statute involved is U.S.C. A., title 26, § 1610 (a) and note: "Any person in possession of property...

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