UNITED STATES v. NATIONAL BANK OF COMMERCE

No. 83-1218.

775 F.2d 1050 (1985)

UNITED STATES of America, Appellant, v. NATIONAL BANK OF COMMERCE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 28, 1985.


Attorney(s) appearing for the Case

John A. Dudeck, Justice Dept., Washington, D.C., for appellant.

Terry F. Wynne, Pine Bluff, Ark., for appellee.

Before BRIGHT, ARNOLD and FAGG, Circuit Judges.


ARNOLD, Circuit Judge.

The United States has suggested that this appeal is moot, and the appellee National Bank of Commerce has joined in this suggestion. The total amount claimed to be owed by the taxpayer has now been paid over by the bank, thus satisfying the liability which the government has been asserting under the tax-levy statute, 26 U.S.C. § 6332(c)(1).

Any further action by this Court or by the District Court to explore the constitutional question...

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