U.S. v. ROCKLAND TRUST CO.

Civ. A. No. 93-10674-DPW.

860 F.Supp. 895 (1994)

UNITED STATES of America, Plaintiff, v. ROCKLAND TRUST COMPANY (As successor Middleborough Trust Company), Defendant/Third Party Plaintiff, v. Carlton C. GIFFORD and Lloyd Earl Belford, Third Party Defendants.

United States District Court, D. Massachusetts.

June 17, 1994.


Attorney(s) appearing for the Case

John V. Cardone, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Daniel E. Goldrick, Pamela E. Karmazine, Fagan & Goldrick, Taunton, MA, for Rockland Trust Co.

Carlton C. Gifford, Wareham, MA, for Carlton C. Gifford.

Andrew M. Higgins, Casner & Edwards, Boston, MA, for Lloyd Earl Belford.


MEMORANDUM AND ORDER

WOODLOCK, District Judge.

The United States commenced this action to recover an amount, calculated with interest as of this day to be $92,255.11 from the defendant/third-party plaintiff Rockland Trust Company ("Rockland"). The United States alleges that Rockland failed or refused to surrender property or property rights of third-party defendant Carlton C. Gifford, which was subject to an Internal Revenue Service ("IRS") levy....

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