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WESTERN PENNSYLVANIA NATIONAL BANK v. UNITED STATES

Civ. A. No. 72-796.

354 F.Supp. 373 (1973)

WESTERN PENNSYLVANIA NATIONAL BANK v. UNITED STATES of America and Internal Revenue Service.

United States District Court, W. D. Pennsylvania.

February 9, 1973.

Attorney(s) appearing for the Case

Thomas J. Shannon, Pittsburgh, Pa., for plaintiff.

Thomas Daley, Pittsburgh, Pa., for defendant.

OPINION

KNOX, District Judge.

Plaintiff has brought suit against the United States and the Internal Revenue Service by a complaint entitled "Civil Action In the Nature of a Garnishment". Paragraph 4 of the complaint states that it is "in the nature of a writ of garnishment . . . to attach the surplus proceeds of levies, attachments and monies obtained in a pending interpleader suit filed by Coventry Care, which sums are owing to Contemporary Institute, Inc...

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