UNITED STATES v. MANUFACTURERS TRUST CO.


98 F.Supp. 756 (1951)

UNITED STATES v. MANUFACTURERS TRUST CO.

United States District Court S. D. New York.

April 3, 1951.


Attorney(s) appearing for the Case

Irving H. Saypol, U. S. Atty., New York City (William B. McKeown, Asst. U. S. Atty., New York City, of counsel), for United States.

Newman & Bisco, New York City (George B. Balamut, Judson W. Pearl, and David G. Sacks, all of New York City, of Counsel), for defendant.


CLANCY, District Judge.

This is an action by the United States of America to recover $83 plus interest from the defendant, Manufacturers Trust Company. The plaintiff served a notice of levy and warrant for distraint for $83 on the defendant bank attaching the savings account of a delinquent taxpayer. Defendant refused to honor the notice of levy and pay over the amount demanded because plaintiff failed to produce the depositor's passbook. Plaintiff has moved for summary...

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