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COMMONWEALTH BANK v. UNITED STATES

No. 8312.

115 F.2d 327 (1940)

COMMONWEALTH BANK et al. v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

November 13, 1940.

Attorney(s) appearing for the Case

Charles F. Meyler and Leo F. Covey, both of Detroit, Mich., for appellants.

Leon F. Cooper, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Leon F. Cooper, Sp. Assts. to Atty. Gen., and John C. Lehr and J. Thomas Smith, both of Detroit, Mich., on the brief), for appellee.

Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.

SIMONS, Circuit Judge.

The suit was brought by the United States to enforce liability against the appellant bank and two of its officers, for failure to surrender property or property rights alleged to be in the possession of the bank, belonging to a delinquent taxpayer, and subject to distraint under § 1114(e) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 325. The bank defended upon the ground that it possessed no property of the taxpayer and if...

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