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UNITED STATES v. NAT. BANK OF COMMERCE

No. PB-C-81-340.

554 F.Supp. 110 (1982)

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

United States District Court, E.D. Arkansas, Pine Bluff Division.

December 16, 1982.

Attorney(s) appearing for the Case

George W. Proctor, U.S. Atty., Little Rock, Ark., Lawrence Sherlock, Attorney, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff.

Stephen A. Matthews, Terry F. Wynne, Pine Bluff, Ark., for defendant.

MEMORANDUM AND ORDER

EISELE, Chief Judge.

Pending before the Court are the plaintiff's and defendant's cross-motions for summary judgment and the defendant's motion to dismiss. The facts of the case are these. The Secretary of the Treasury has due and owing from Roy Reeves an unpaid balance of $856.61 in income tax liabilities. On June 13, 1980, in order to collect the sum due, the government filed a notice of...

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