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GULF COAST GALVANIZING v. STEEL SALES CO., INC.

Civ. A. J92-0301(L)(C).

826 F.Supp. 197 (1993)

GULF COAST GALVANIZING, INC., Plaintiff, v. STEEL SALES CO., INC., Defendant, v. TRUSTMARK NATIONAL BANK, Garnishee-Defendant, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, S.D. Mississippi, Jackson Division.

May 7, 1993.

Attorney(s) appearing for the Case

Jeffrey Webb, Heidelberg & Woodliff, Jackson, MS, for plaintiff.

William D.M. Holmes, U.S. Dept. of Justice, Tax Div., Washington, DC, E. Clark Rumfelt, Trustmark Nat. Bank, Lemuel Augustus Smith, U.S. Attys. Office, Jackson, MS, for defendants.

MEMORANDUM OPINION AND ORDER

TOM S. LEE, District Judge.

This case originated as a garnishment action brought by Gulf Coast Galvanizing, Inc. (Gulf Coast) in the Chancery Court for the First Judicial District of Hinds County, Mississippi to collect on a judgment against Steel Sales Co., Inc. from funds in Steel Sales' checking account with Trustmark National Bank (Trustmark or the Bank). The Internal Revenue Service (IRS), claiming an interest in...

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