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NEWPORT NAT. BANK v. UNITED STATES

Civ. A. No. 82-0380.

556 F.Supp. 94 (1983)

The NEWPORT NATIONAL BANK v. UNITED STATES of America.

United States District Court, D. Rhode Island.

January 7, 1983.

Attorney(s) appearing for the Case

Tillinghast, Collins & Graham by Steven E. Snow, Providence, R.I., for plaintiff.

U.S. Dept. of Justice by Robert G. Nath, Trial Atty., Washington, D.C., Lincoln C. Almond, U.S. Atty. by Seymour Posner, Asst. U.S. Atty., Providence, R.I., for defendant.

MEMORANDUM AND ORDER

SELYA, District Judge.

This is an action brought by the Newport National Bank ("Bank") against the United States, seeking to contest the efficacy of an Internal Revenue Service levy (the "Levy") on the demand deposits of Miracle Enterprises, Inc., a Rhode Island corporation ("Miracle"). The matter is before the Court on the defendant's motion to dismiss the Bank's second amended complaint, or in the alternative, to render judgment on...

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