UNITED STATES v. MELLON BANK, N. A.

No. 74-2220.

521 F.2d 708 (1975)

UNITED STATES of America v. MELLON BANK, N. A., Respondent. Appeal of Milton F. MEISSNER, Intervenor-Respondent.

United States Court of Appeals, Third Circuit.

Decided August 28, 1975.


Attorney(s) appearing for the Case

Scott P. Crampton, Gilbert E. Andrews, Crombie J. D. Garrett, Carleton D. Powell, Tax Div., Dept. of Justice, Washington, D. C., Richard L. Thornburgh, U. S. Atty., Pittsburgh, Pa., for appellee.

R. Kenly Webster, Kennedy & Webster, Edward C. Schmidt, Rose, Schmidt & Dixon, Pittsburgh, Pa., for Milton F. Meissner.

Before STALEY, ROSENN and HUNTER, Circuit Judges.


OPINION OF THE COURT

JAMES HUNTER, III, Circuit Judge:

This is an appeal from an order permitting the government to enter a safe deposit box and seize the contents in satisfaction of a jeopardy assessment against the lessors of the box.

The United States, acting pursuant to 26 U.S.C. § 7402, instituted suit against Mellon Bank to enforce a jeopardy assessment against the assets of the taxpayers in the Bank's possession. The district court granted...

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