BANK OF NEW HAMPSHIRE v. U.S.

Civil No. 99-343-M.

115 F.Supp.2d 214 (2000)

BANK OF NEW HAMPSHIRE, Plaintiff, v. UNITED STATES, Defendant.

United States District Court, D. New Hampshire.

July 25, 2000.


Attorney(s) appearing for the Case

Frank P. Spinella Jr., Hall Morse Anderson Miller & Spinella, Concord, NH, for plaintiff.

Paul M. Gagnon, US Attorney's Office, Concord, NH, for defendant.


ORDER

McAULIFFE, District Judge.

Bank of New Hampshire (the "Bank") brings this action seeking a declaratory judgment as to the priority of its lien on the accounts receivable of a third party. It also seeks the return of the cash proceeds of those accounts receivable, which were collected by the Internal Review Service to satisfy that third party's tax liabilities. The United States moves to dismiss on grounds that the Bank's amended complaint fails...

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