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ALABAMA EXCHANGE BANK v. UNITED STATES

Civ. A. No. 74-3-E.

400 F.Supp. 92 (1975)

ALABAMA EXCHANGE BANK, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Alabama, E. D.

September 4, 1975.

Attorney(s) appearing for the Case

William M. Russell, Raymon, Russell, Nathanson & Segrest, Tuskegee, Ala., for plaintiff.

Kenneth E. Vines, Asst. U. S. Atty., Montgomery, Ala., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

VARNER, District Judge.

Government revenue agents, seeking to collect taxes owed by Douglas F. Hurst, levied on, seized and sold all available property of Mr. Hurst who was then doing business as the Shell Plaza Restaurant and the Shell Plaza Truck Stop. Those agents then had knowledge of security instruments of the Plaintiff outstanding against the property and duly recorded...

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