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UNITED STATES v. NATIONAL BANK OF COMMERCE

Civ. A. No. 15250.

246 F.Supp. 597 (1965)

UNITED STATES of America, Plaintiff, v. NATIONAL BANK OF COMMERCE, Defendant.

United States District Court E. D. Louisiana, New Orleans Division.

October 15, 1965.

Attorney(s) appearing for the Case

Sherin V. Reynolds, Tax Division, Department of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty. Eastern District of Louisiana, New Orleans, La., Ernest N. Morial, Asst. U. S. Atty., Eastern District of Louisiana, New Orleans, La., for plaintiff.

Louis C. Guidry, New Orleans, La., for defendant.

AINSWORTH, District Judge.

This case involves a claim by the United States against the National Bank of Commerce (hereafter called NBC) for judgment against the defendant in the sum of $814.79 for the latter's refusal to honor an Internal Revenue tax levy served upon it, against funds of one of its customers claimed to be on deposit in the bank.

Both parties have moved for summary judgment under Rule 56, Fed.R.Civ.P., and there is no genuine issue as to any...

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