UNITED STATES v. AMERICAN BANK & TRUST CO.

No. 84-5624.

623 F.Supp. 708 (1985)

UNITED STATES of America v. AMERICAN BANK & TRUST COMPANY OF PENNSYLVANIA.

United States District Court, E.D. Pennsylvania.

August 9, 1985.


Attorney(s) appearing for the Case

Rachel Shao, Asst. U.S. Atty., Philadelphia, Pa., Michael J. Kearns, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

Thomas W. Ostrander, Duane, Morris & Heckscher, Philadelphia, Pa., for American Bank & Trust Co. of Pa.


MEMORANDUM and ORDER

SHAPIRO, District Judge.

Pending before this court is the motion of defendant American Bank & Trust Company of Pennsylvania ("American Bank") for summary judgment. This civil action was brought by the United States to recover a portion of unpaid employment taxes from a supplier of funds to the employer under § 3505(b) of the Internal Revenue Code (the "Code"). Jurisdiction over this action is conferred by § 7402 of the...

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