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RAFFAELE v. GRANGER

No. 10586.

196 F.2d 620 (1952)

RAFFAELE et al. v. GRANGER, Collector of Internal Revenue.

United States Court of Appeals Third Circuit.

Filed May 14, 1952.

Attorney(s) appearing for the Case

Frederic G. Rita, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Special Assts. to the Atty. Gen., Edward C. Boyle, U. S. Atty., W. Wendell Stanton, Asst. U. S. Atty., Pittsburgh, Pa., on the brief), for appellant.

Henry Kauffman, Pittsburgh, Pa. (Louis Little, Pittsburgh, Pa., on the brief), for appellee.

Before KALODNER and HASTIE, Circuit Judges and HARTSHORNE, District Judge.

HASTIE, Circuit Judge.

This is an appeal by a Collector of Internal Revenue from an order of a district court quashing a warrant of distraint.

Against one who fails upon demand to pay taxes owed the United States, a Collector of Internal Revenue has a statutory remedy of "distraint upon the goods, chattels or * * * bank accounts of the person delinquent".1 Purporting to exercise this power...

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