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UNITED STATES v. FIRST NAT. BANK OF CARBONDALE

Civ. A. No. 79-497.

499 F.Supp. 51 (1980)

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

United States District Court, M. D. Pennsylvania.

March 28, 1980.

Attorney(s) appearing for the Case

Joseph F. Cimini, Asst. U. S. Atty, Scranton, Pa., Francis G. Hertz, Trial Atty., Tax Div., U. S. Dept. of Justice, Washington, D.C., Carlon M. O'Malley, U. S. Atty., Scranton, Pa., for plaintiff.

Gene Goldenziel, Needle & Goldenziel, Scranton, Pa., for defendant.

MEMORANDUM AND ORDER

CONABOY, District Judge.

This action is currently before the Court on Defendant First National Bank of Carbondale's (Bank) Motion for Summary Judgment. The Bank seeks summary judgment in its favor on the United States' claim for the tax obligation due for the last quarter of 1972, on the basis that the U.S. violated the applicable Statute of Limitations in commencing its action on that claim.

The government opposes the Motion...

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