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UNITED STATES v. LESTER

235 F.Supp. 115 (1964)

UNITED STATES of America, Plaintiff, v. Emanuel LESTER et al., Defendants.

United States District Court S. D. New York.

July 20, 1964.

Attorney(s) appearing for the Case

Robert M. Morgenthau, U. S. Atty. for the Southern Dist. of New York, for United States, Philip H. Schaeffer, David E. Montgomery, Asst. U. S. Attys., of counsel.

Collins & Gordon, New York City, for defendants, Emanuel Lester, Thomas H. Tracy, Frederic A. Collins and Frank H. Gordon, Frank H. Gordon, New York City, of counsel.

FREDERICK van PELT BRYAN, District Judge.

The United States, claiming deficiency income tax assessments of some $139,000 against one Odie R. Seagraves, sues under 26 U.S.C. § 7403 to enforce a federal lien for such taxes against a special account of the New York law firm of Collins & Gordon with the Lexington Avenue and 42nd Street Branch of the First National City Bank. On deposit in the special account is the sum of $125,000 which is the proceeds of the...

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