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BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION v. UNITED STATES

No. 19469.

345 F.2d 624 (1965)

BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, a national banking association, Defendant-Appellant, v. UNITED STATES of America, Plaintiff-Appellee.

United States Court of Appeals Ninth Circuit.

May 13, 1965.

Attorney(s) appearing for the Case

Samuel B. Stewart, Robert H. Fabian, Alfred T. Twigg, Los Angeles, Cal., for appellant.

John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Fred E. Youngman, Dept. of Justice, Washington, D. C., Manuel L. Real, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Sec., Los Angeles, Cal., for appellee.

Before POPE, MERRILL and BROWNING, Circuit Judges.

PER CURIAM:

This appeal presents the question whether a Government tax levy1 upon the taxpayer's checking and savings accounts prevails over an existing indebtedness from the taxpayer to the bank.2

Assessment for delinquency against the taxpayer was made by the Director in 1955. Notices of tax lien were recorded in 1955 and January, 1958. Obligations of the taxpayer to the bank arose by virtue of various...

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