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UNITED STATES v. FIDELITY-PHILADELPHIA TRUST COMPANY

Civ. A. No. 42351.

321 F.Supp. 7 (1970)

UNITED STATES of America v. FIDELITY-PHILADELPHIA TRUST COMPANY, a corporation, Frank F. Truscott, George D. Kline, and Samuel Kagle.

United States District Court, E. D. Pennsylvania.

November 2, 1970.

Attorney(s) appearing for the Case

Sidney R. Bixler, Tax Division, Department of Justice, Washington, D. C., for plaintiff.

George D. Kline, Samuel Kagle, Philadelphia, Pa., for defendant, attorneys.

Arthur R. Littleton, Philadelphia, Pa., for Fidelity Bank.

OPINION AND ORDER

HANNUM, District Judge.

This is a civil action of the United States seeking to have this court determine the interest of all claimants in a fund held by the Fidelity-Philadelphia Trust Company (The Fidelity Bank).

In this non-jury case the following allegations of the Complaint may be taken as true:

"1. The defendant, Fidelity-Philadelphia Trust Company, at all times hereinafter mentioned, was and still is a banking corporation...

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