First Federal Savings & Loan Ass'n v. Goldman

MEMORANDUM OPINION

DIAMOND, District Judge.

By this interpleader action, the court is called upon to determine whether the government is authorized to levy certain Individual Retirement Accounts of Melvin and Mildred Goldman (hereafter, Gold-mans) which were deposited with the First Federal Savings and Loan Association of Pittsburgh (hereafter, First Federal). Presently before the court is the motion for summary judgment filed on behalf of the government. For the reasons set forth below, the motion will be granted.

Because of the Goldmans’ extensive tax liabilities, the Internal Revenue Service…