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SEATTLE ASSOCIATION OF CREDIT MEN v. FRANK

No. 1840.

134 F.Supp. 439 (1955)

SEATTLE ASSOCIATION OF CREDIT MEN, a corporation, Plaintiff, v. William E. FRANK, Director of Internal Revenue for the District of Washington and Alaska, Defendant.

United States District Court W. D. Washington, S. D.

April 29, 1955.

Attorney(s) appearing for the Case

Croson, Johnson & Wheelon, and Willard Hatch, Seattle, Wash., for plaintiff.

Charles P. Moriarty, U. S. Atty., and Thomas R. Winter, Spec. Asst. to Regional Counsel, Int. Rev. Service, Seattle, Wash., for defendant.

BOLDT, District Judge.

This is an action to enjoin defendant from enforcing levies on funds held for creditors of Western Appliance Co. Plaintiff contends that the creditors are unjustly deprived of moneys belonging to them; that no legal remedy exists to try title to said funds; and that plaintiff has exhausted all administrative remedies available. Defendant moved to dismiss on the ground that action to enjoin the collection...

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