MOSCOWITZ, District Judge.
This action is to enforce a statutory liability pursuant to Section 1114 (e) (f) of the 1926 Revenue Act (1939 Internal Revenue Code, Section 3710 (a) (b) (c); Title 26, U.S.C. § 1610, 26 U.S.C.A. § 1610), which states as follows:
"Any person in possession of property, or rights to property, subject to distraint, upon which a levy has been made, shall, upon demand by the collector or deputy collector making such levy, surrender...
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