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JEFFERSON BANK AND TRUST v. U.S.

Civ. A. No. 87-C-279.

684 F.Supp. 1542 (1988)

JEFFERSON BANK AND TRUST, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

April 27, 1988.

Attorney(s) appearing for the Case

John A. Lobus, Lakewood, Colo., for plaintiff.

Henry Condell, Trial Atty., U.S. Dept. of Justice, Washington, D.C., Dahil D. Goss, Asst. U.S. Atty., Denver, Colo., for defendant.

ORDER

CARRIGAN, District Judge.

Plaintiff Jefferson Bank and Trust commenced this action alleging that the defendant, through the Internal Revenue Service, wrongfully levied upon a demand deposit account maintained at the plaintiff bank. Jurisdiction is predicated upon 28 U.S.C. § 1346(e) and 26 U.S.C. § 7426(a). The material facts in this case are not in dispute. On October 15, 1984, the plaintiff...

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