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U.S. v. STANDARD STATE BANK

No. 88-2818.

905 F.2d 185 (1990)

UNITED STATES of America, Appellant, v. STANDARD STATE BANK, a Missouri Banking Corporation, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 31, 1990.

Attorney(s) appearing for the Case

Laura Marie Conley O'Hanlon, Washington, D.C., for appellant.

Charles W. German, Kansas City, Mo., for appellee.

Before JOHN R. GIBSON, Circuit Judge, BRIGHT, Senior Circuit Judge, and FAGG, Circuit Judge.

FAGG, Circuit Judge.

The United States of America (the Government) brought suit against Standard State Bank (the Bank) claiming the Bank, by virtue of its sale of assets formerly belonging to Omni Electric Co., converted property subject to a federal tax lien and failed to honor a federal tax levy. The district court granted the Bank's motion for summary judgment, and the Government appeals. We affirm.

When Omni Electric Co. (the Debtor) filed a petition for...

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