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PEOPLES BANK v. UNITED STATES

Civ. No. 3674.

98 F.Supp. 874 (1951)

PEOPLES BANK v. UNITED STATES et al.

United States District Court N. D. Georgia, Atlanta Division.

May 3, 1951.

Attorney(s) appearing for the Case

Phillips, Johnson & Williams, Atlanta, Ga., for plaintiff.

J. Ellis Mundy, U. S. Atty. for the Northern District of Georgia, Herbert A. Ringel, Asst. U. S. Atty. for the Northern District of Georgia, Atlanta, Ga., for defendant.

HOOPER, Chief Judge.

Plaintiff, The Peoples Bank, brought this action against the United States and its Internal Revenue Collector, seeking to enjoin enforcement of the Government's lien for taxes against a certain automobile, the property of one Gatzke, bankrupt, against which plaintiff bank holds a bill of sale to secure debt.

The record in the case without dispute shows the following:

On July 16, 1947 plaintiff bank made a loan of $2,120 to Frederick...

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