PATTERSON, District Judge.
An assessment for income tax was entered against one Flegenheimer, alias Dutch Schultz, in the amount of $79,000. On December 24, 1934, the Collector of Internal Revenue gave notice of levy under this assessment to Chemical Bank & Trust Company, the notice declaring that the levy was intended to cover any deposit in the name of one Westheimer. At the time there was a sum in excess of $41,000 in the bank to the credit of Westheimer. The...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.