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UNITED STATES v. THIRD NAT. BK. OF NASHVILLE, TENN.

No. 3-83-0763.

589 F.Supp. 155 (1984)

UNITED STATES of America v. THIRD NATIONAL BANK OF NASHVILLE, TENNESSEE.

United States District Court, M.D. Tennessee, Nashville Division.

April 30, 1984.

Attorney(s) appearing for the Case

Robert E. Rice, Dept. of Justice, Tax Div., Civ. Trial Div., Southern Region, Washington, D.C., Joe Brown, U.S. Atty., Nashville, Tenn., for plaintiff.

James L. Roberts, Atty. at Law, Nashville, Tenn., for defendant.

MEMORANDUM

MORTON, Chief Judge.

The United States brings this action against Third National Bank (hereinafter Bank) for the latter's failure to honor a tax levy upon a delinquent taxpayer's savings account. 26 U.S.C. § 6332. The Government seeks to recover $1,683.52 plus costs and interest and a penalty of $841.76. Id. Neither party challenges this court's jurisdiction over this matter. 26 U.S.C. § 7402; 28 U.S.C. §§ 1340, 1345...

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