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UNITED STATES v. THIRD NAT. BANK & TRUST CO.

UNITED STATES DISTRICT COURT, MIDDLE DISTRICT OF PENNSYLVANIA


March 13, 1953

UNITED STATES
v.
THIRD NAT. BANK & TRUST CO., SCRANTON, PA

The opinion of the court was delivered by: WATSON

This is an action of a civil nature arising under the Internal Revenue Laws and instituted pursuant to the authority and sanction of the Commissioner of Internal Revenue under the direction of the Attorney General of the United States.

The parties stipulated the facts, and on the basis of such the Court makes the following findings of fact:

 1. The defendant is a corporation, organized and existing under the National Bank Act, 12 U.S.C.A. ยง 21 et seq., with its principal office and place of business in Scranton, Pennsylvania.

 2. The Commissioner of Internal Revenue duly assessed against Mary E. Noone, hereinafter called taxpayer, an income tax deficiency in the amount of $ 255.40 for the year 1945.

 3. Notice and demand for payment of said assessment was made on taxpayer on December 21, 1948, and on January 31, 1949, but the assessment was not paid.

 4. A warrant for distraint was issued on February 16, 1949, by the Collector of Internal Revenue for the Twelfth District of Pennsylvania, listing $ 306.99, including interest and lien fee, owing by taxpayer.

 5. A notice of tax lien was filed on May 12, 1949, with the Prothonotary of Lackawanna County, Scranton, Pennsylvania.

 6. On May 13, 1949, a notice of levy was issued on the defendant, Third National Bank and Trust Company by the Collector, demanding that defendant turn over the amount of $ 306.99, which was the amount of tax, interest and lien fee then due and owing by the taxpayer. Copies of the warrant for distraint and notice of the tax lien were also served on the defendant.

 7. On May 13, 1949, the date of levy, the defendant was in possession of the following bank accounts of said taxpayer:

 (a) Savings Account No. 78274, in the name of Mary E. Noone, balance $ 151.35. ($ 154 at date of trial.) (b) Savings Account No. 88160, in the name of Thomas E. Noone and/or Mary E. Noone, with the right of survivorship, balance $ 2,293.49. ($ 2,333.87 at date of trial.) Signature card dated October 19, 1945, bears the signature of Mary E. Noone alone, although the name of Thomas E. Noone is typed thereon. The account shows the following deposits: Deposit Date Amount Type //////////-- ////-- //-- October 19, 1945 $ 280.42 Check in amount of $ 854.46, $ 50.00 January 7, 1946 66.00 taken and balance of $ 804.46 January 21, 1946 804.46 deposited. Recordak reveals: "Paid to the order of Mary E. Noone in amount of $ 854.46 drawn on First National Bank of Chicago, issued by Household Savings Retirement Trust. Signed by two trustees." June 26, 1946 2140.07 Check. Recordak reveals: "Paid to the order of Mary E. Noone in amount of $ 2140.07; drawn on First National Bank of Chicago; issued by Household Finance Corporation."

19530313

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