UNITED STATES v. EUCLID NATIONAL BANK

No. 74-1014.

510 F.2d 461 (1975)

UNITED STATES of America, Plaintiff-Appellee, v. EUCLID NATIONAL BANK, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

February 12, 1975.


Attorney(s) appearing for the Case

Karl D. Kammer, David Ralph Hertz, Cleveland, Ohio, for defendant-appellant.

Frederick M. Coleman, U.S. Atty., Robert R. Bauer, Asst. U.S. Atty., Cleveland, Ohio, Scott P. Crampton, Meyer Rothwacks, Chief, Appellate Section, Stephen Gelber, Bennet Hollander, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before PHILLIPS, Chief Judge, ENGEL, Circuit Judge, and DUNCAN, District Judge.


PER CURIAM.

This is an appeal from a judgment in favor of the United States against defendant Euclid National Bank in the amount of $17,590.01.

The action was brought by the United States pursuant to 26 U.S.C. § 6332(c),1 alleging the Bank's failure to honor a tax levy assessed against the commercial payroll checking account of a delinquent taxpayer, Julien Construction Company. After a non-jury trial on the merits, the court...

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