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ALABAMA EXCHANGE BANK v. UNITED STATES

Civ. A. No. 74-3-E.

373 F.Supp. 1221 (1974)

ALABAMA EXCHANGE BANK, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Alabama, E. D.

April 12, 1974.

Attorney(s) appearing for the Case

William M. Russell, Jr., Russell, Raymon & Russell, Tuskegee, Ala., for plaintiff.

Ira DeMent, U. S. Atty., and Kenneth E. Vines, Asst. U. S. Atty., Montgomery, Ala., for defendant.

MEMORANDUM OPINION

VARNER, District Judge.

This cause is submitted on the Defendant's motion to dismiss a suit by the Plaintiff seeking to secure its lien on property of a taxpayer seized and sold by the Government for payment of taxes. The Plaintiff's lien was allegedly perfected prior to the lien of the Government for its taxes. Jurisdiction is claimed pursuant to 26 U.S.C. § 7426, in pertinent part, as follows:

"If a levy has been made on...

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