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UNITED STATES v. STATE NATIONAL BANK OF CONNECTICUT

No. 468, Docket 34142.

421 F.2d 519 (1970)

UNITED STATES of America, Plaintiff-Appellant, v. The STATE NATIONAL BANK OF CONNECTICUT, Defendant-Appellee, and Charles Wergeles, Dorothy Wergeles, Charles Wergeles, Jr., and Theresa Mastrogiovanni Rush, Defendants.

United States Court of Appeals, Second Circuit.

Decided January 29, 1970.

Attorney(s) appearing for the Case

Stephen H. Hutzelman (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., Stewart H. Jones, U. S. Atty., Hartford, Conn., of counsel), for plaintiff-appellant.

Before KAUFMAN and FEINBERG, Circuit Judges, and LEVET, District Judge.

LEVET, District Judge.

This appeal involves the question of whether a District Court may award attorney's fees to a bank-stakeholder from the funds in a taxpayer's bank accounts when the amount in the accounts is substantially less than the amount awarded in judgment to the United States upon foreclosure of federal tax liens. We reverse the District Court's judgment.

The facts are as follows:

On December 23...

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