UNITED STATES v. BANK OF AMERICA NATIONAL TRUST & S. ASS'N

Civ. No. 426-61.

229 F.Supp. 906 (1964)

UNITED STATES of America, Plaintiff, v. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, a national banking association, Defendant.

United States District Court S. D. California, Central Division.

May 18, 1964.


Attorney(s) appearing for the Case

Francis C. Whelan, U. S. Atty., for the Southern District of California, by Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, and Herbert D. Sturman, Asst. U. S. Atty., Los Angeles, Cal., for plaintiff.

Hugo A. Steinmeyer, Robert H. Fabian and Alfred T. Twigg, Los Angeles, Cal., for defendant.


CLARKE, District Judge.

This action involves priority of claims to funds in a taxpayer's bank accounts. The United States asserts a lien right; and the defendant bank asserts a statutory right of setoff. There is no dispute as to the facts, both parties having moved for summary judgment.

The taxpayer, J. B. Edmondson, maintained accounts with defendant bank at a branch office in Fullerton, Orange County, California. The accounts stood in the taxpayer's own...

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