UNITED STATES v. MANUFACTURERS NATIONAL BANK

Civ. No. 8135.

198 F.Supp. 157 (1961)

UNITED STATES of America, Plaintiff, v. MANUFACTURERS NATIONAL BANK, Defendant.

United States District Court N. D. New York.

October 6, 1961.


Attorney(s) appearing for the Case

Justin J. Mahoney, U. S. Atty., Syracuse, N. Y., Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Richard M. Roberts, Robert L. Handros, Attys., Dept. of Justice, Washington, D. C., for plaintiff.

Murphy, Aldrich, Guy, Broderick & Simon, Troy, N. Y., J. Paul Troue, Troy, N. Y., of counsel, for defendant.


JAMES T. FOLEY, District Judge.

The question here is one of narrow scope and limited range, but retains the normal complexity of problems arising under the Internal Revenue laws. The government moves formally by motion in writing with attached exhibits for summary judgment. The defendant banking institution, without independent or cross motion, requests summary relief in its favor dismissing the complaint. Such informal request is permissible if the right to such...

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