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UNITED STATES v. SECOND NATIONAL BANK OF NORTH MIAMI

No. 73-2586.

502 F.2d 535 (1974)

UNITED STATES of America, Plaintiff-Appellee, v. SECOND NATIONAL BANK OF NORTH MIAMI, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied October 31, 1974.

Attorney(s) appearing for the Case

Sheldon Rosenberg, North Miami, Fla., for defendant-appellant.

Robert W. Rust, U. S. Atty., Melvyn L. Ames, Asst. U. S. Atty., Miami, Fla., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept. of Justice, Robert E. Noel, Atty., Tax Div., Internal Revenue Service, Bennet N. Hollander, Arthur L. Bailey, Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before WISDOM and GOLDBERG, Circuit Judges, and LYNNE, District Judge.

GOLDBERG, Circuit Judge:

A little-known weapon in the government's tax collection arsenal has turned a bank employee's mistake into a banker's nightmare. Originally financial go-between for a harried general contractor and a financially-troubled subcontractor, the Second National Bank of North Miami now finds itself caught between the relentless federal tax collector and a resourceful taxpayer. The hapless bank appeals an adverse judgment which has left it holding...

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