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PITTSBURGH NAT. BANK v. UNITED STATES

Civ. A. No. 78-1409.

498 F.Supp. 101 (1980)

PITTSBURGH NATIONAL BANK, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Pennsylvania.

September 30, 1980.

Attorney(s) appearing for the Case

Anthony P. Picadio, Donald L. Very, Tucker, Arensberg, Very & Ferguson, Pittsburgh, Pa., for plaintiff.

James R. Hall, Jr., Tax Division, U. S. Dept. of Justice, Washington, D. C., Robert J. Cindrich, U. S. Atty., Pittsburgh, Pa., for defendant.

MEMORANDUM OPINION

DIAMOND, District Judge.

On September 14, 1977, the Internal Revenue Service [IRS] served notice of levy upon Pittsburgh National Bank [PNB] to seize monies held in a delinquent taxpayer's bank account. PNB, claiming superior right to the funds, commenced this action for wrongful levy pursuant to 26 U.S.C. § 7426 and 28 U.S.C. § 1340. Presently before the court are cross-motions for summary judgment based on, inter alia, the...

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