U.S. v. MARINE MIDLAND BANK, N.A.

No. Civ-86-839C.

675 F.Supp. 775 (1987)

UNITED STATES of America, Plaintiff, v. MARINE MIDLAND BANK, N.A., Defendant.

United States District Court, W.D. New York.

December 18, 1987.


Attorney(s) appearing for the Case

U.S. Dept. of Justice (Daniel F. Brown, Trial Atty., Tax Div., of counsel), Washington, D.C., for plaintiff.

Phillips, Lytle, Hitchcock, Blaine & Huber (Paul K. Stecker, of counsel), Buffalo, N.Y., for defendant.


CURTIN, Chief Judge.

Defendant Marine Midland Bank, N.A. [Marine] now moves for summary judgment on the grounds that 1) the complaint of the plaintiff United States of America [United States] is barred by the six-year statute of limitations under 26 U.S.C. § 6502, and 2) plaintiff's complaint is legally without merit (Items 7 and 8). The United States opposes defendant's motion and moves for summary judgment on its own behalf (Items 9, 10, and 12). Plaintiff...

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