MULLIGAN, Circuit Judge:
This appeal raises the issue of whether the United States Postal Service (USPS) is immune from commercial garnishment proceedings. On July 26, 1977 the United States District Court for the Western District of New York, through the Honorable Harold P. Burke, held that the USPS has sovereign immunity from commercial garnishment proceedings. The district court granted summary judgment in favor of the USPS and quashed the income execution served...
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