UNITED STATES v. MANUFACTURERS TRUST CO.

No. 262, Docket 22375.

198 F.2d 366 (1952)

UNITED STATES v. MANUFACTURERS TRUST CO.

United States Court of Appeals Second Circuit.

Decided July 28, 1952.


Attorney(s) appearing for the Case

Myles J. Lane, U. S. Atty., New York City, for appellant; Joseph N. Friedman, Asst. U. S. Atty., New York City, of counsel.

Simpson Thacher & Bartlett, New York City, for defendant-appellee; Douglas A. Calkins, George B. Balamut and David G. Sacks, New York City, of counsel.

Before SWAN, Chief Judge, and CHASE and FRANK, Circuit Judges.


CHASE, Circuit Judge.

The interesting question raised by this appellant concerns the steps which must be taken by the government to collect the taxes due from a delinquent taxpayer out of her funds on deposit in a savings1 account in the appellee bank.

It is undisputed that one Ruth Post owed the United States eighty-three dollars plus interest as the unpaid remainder of the amount she was properly assessed for income taxes for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases