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UNITED STATES v. STERLING NATIONAL BANK & T. CO. OF N.Y.

Nos. 472, 473, Dockets 73-2300, 73-2301.

494 F.2d 919 (1974)

UNITED STATES of America, Plaintiff-Appellee, v. STERLING NATIONAL BANK & TRUST COMPANY OF NEW YORK, Defendant and Third-Party Plaintiff-Appellant, v. Charles S. SMITH, Third-Party Defendant.

United States Court of Appeals, Second Circuit.

Decided March 27, 1974.

Attorney(s) appearing for the Case

David P. Land, Asst. U. S. Atty. (Paul J. Curran, U. S. Atty., S. D. N.Y., on the brief), for appellee.

Harry Gurahian, New York City, for appellant.

Sullivan & Cromwell, David M. Huggin, and H. Rodgin Cohen, New York City, on the brief, amicus curiae for New York Clearing House Assn.

Before LUMBARD, FRIENDLY and TIMBERS, Circuit Judges.

LUMBARD, Circuit Judge:

This appeal concerns the duty of a bank to comply with a levy upon the checking account of one of its customers imposed by the Internal Revenue Service (IRS) under the authority given it by the Internal Revenue Code of 1954, as amended by the Federal Tax Lien Act of 1966, Pub.L. No. 89-719, 80 Stat. 1125. The Sterling National Bank and Trust Company of New York appeals from an order entered on June 5, 1973, in the Southern District of New York...

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