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UNITED STATES v. BANK OF NEVADA

Civ. No. 135.

155 F.Supp. 164 (1957)

UNITED STATES of America, Plaintiff, v. BANK OF NEVADA, Defendant.

United States District Court D. Nevada.

March 14, 1957.

Attorney(s) appearing for the Case

F. P. Rittenhouse, U. S. Atty., Howard W. Babcock, Asst. U. S. Atty., Las Vegas, Nev., Godfrey L. Munter, Jr., Sp. Atty., I. R. S., San Francisco, Cal., for plaintiff.

Milton W. Keefer, Las Vegas, Nev., for defendant.

FOLEY, District Judge.

The case was submitted upon stipulation of facts together with attached exhibits and supplemental stipulation filed November 7, 1956. The parties are in agreement as to the questions presented for determination, viz.:

1. Whether the defendant was in possession of property of the delinquent taxpayer which was subject to the tax lien sought to be levied against said bank deposits of the taxpayer, and 2. Whether a Federal tax...

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