UNITED STATES v. CITIZENS AND SOUTHERN NAT. BANK

Nos. 75-2549, 75-3571.

538 F.2d 1101 (1976)

UNITED STATES of America, Plaintiff-Appellant, v. CITIZENS AND SOUTHERN NATIONAL BANK, Defendant-Appellee. UNITED STATES of America, Plaintiff-Appellant, v. CITIZENS AND SOUTHERN NATIONAL BANK, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

September 15, 1976.


Attorney(s) appearing for the Case

Ronald T. Knight, U. S. Atty., John D. Carey, Asst. U. S. Atty., Macon, Ga., R. Jackson B. Smith, Jr., U. S. Atty., Edmund A. Booth, Jr., Asst. U. S. Atty., Augusta, Ga., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Elmer J. Kelsey, Murray S. Horwitz, Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellant.

William M. Fulcher, Augusta, Ga., E. S. Sell, Jr., Macon, Ga., for defendant-appellee.

Before WISDOM, GODBOLD and LIVELY, Circuit Judges.


LIVELY, Circuit Judge.

In these two cases the government appeals from judgments in favor of banks which had refused to pay to the Internal Revenue Service the balances in bank accounts upon which levies were made for federal taxes previously assessed. In each instance the bank contended that the depositor-taxpayer in whose name the account stood had no property or rights to property in the account either at the time of the assessment of taxes or the time of the levy...

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