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UNITED STATES v. FIRST NATIONAL BANK OF ARIZONA

No. Civ. 69-494 Phx.

348 F.Supp. 388 (1970)

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

United States District Court, D. Arizona.

April 8, 1970.

Attorney(s) appearing for the Case

Richard K. Burke, U. S. Atty., for the District of Arizona, Richard C. Gormley, Asst. U. S. Atty., Phoenix, Ariz., for plaintiff.

Earl E. Weeks, of Streich, Lang, Weeks, Cardon & French, Phoenix, Ariz., for defendant.

MEMORANDUM AND ORDER

COPPLE, District Judge.

This is an action brought by the United States to enforce a levy for unpaid tax liability. Involved is a priority of claims to funds in a delinquent taxpayer's bank account. The Government asserts a tax lien; the bank asserts a right of setoff. Both parties have moved for summary judgment on stipulated facts and have filed memoranda setting forth their respective positions...

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