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PITTSBURGH NAT. BANK v. U.S.

No. 80-2805.

657 F.2d 36 (1981)

PITTSBURGH NATIONAL BANK v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided August 20, 1981.

Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, James F. Miller (argued), Attys., Tax Division, Dept. of Justice, Washington, D. C., Robert J. Cindrich, U. S. Atty., Pittsburgh, Pa., for appellant.

Anthony P. Picadio (argued), John P. Papuga, Tucker, Arensberg, Very & Ferguson, Pittsburgh, Pa., for appellee.

Before SEITZ, Chief Judge, and VAN DUSEN and HIGGINBOTHAM, Circuit Judges.

OPINION OF THE COURT

SEITZ, Chief Judge.

The Government appeals from an order of the district court, 498 F.Supp. 101 (W.D.Pa.1980) granting summary judgment for Pittsburgh National Bank (PNB) in a wrongful-levy action brought pursuant to 26 U.S.C. § 7426(a)(1) (1976).

I.

Paul McArdle (the taxpayer) borrowed $10,400 from PNB on March 17, 1975. At that time he executed a ninety-day note, which provided...

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