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ROTHENSIES v. ULLMAN

No. 7110.

110 F.2d 590 (1940)

ROTHENSIES, Collector of Internal Revenue, v. ULLMAN et ux.

Circuit Court of Appeals, Third Circuit.

March 15, 1940.

Attorney(s) appearing for the Case

J. Cullen Ganey, U. S. Atty., Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Croft Jennings, Sp. Assts. to Atty. Gen., for appellant.

Walter I. Summerfield, of Philadelphia, Pa., for appellees.

Before BIGGS, MARIS, and JONES, Circuit Judges.

MARIS, Circuit Judge.

The Commissioner of Internal Revenue having assessed a tax against David L. Ullman as transferee of the Trainor Company for income taxes due from that company for the year 1933, the appellant caused a warrant of distraint to be issued against a joint deposit account of Ullman and his wife in the Tradesmens National Bank and Trust Company. The bank refused to honor the distraint. On February 27, 1939 the District Court for the Eastern District...

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