United States v. New York Telecoin Corp.

DAWSON, District Judge.

This is a motion for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C. The Government seeks an order requiring defendant The Chase Manhattan Bank to pay over a balance of $9,037.97, which the latter admits it holds as a credit in the account of the defendant-debtor, New York Telecoin Corporation, an inactive corporation formerly engaged in business in New York City. This sum is sought for application against defendant Tele-coin’s 1954-55 tax liabilities.

As appears from the certified copy of the Notice of Lien filed July 20, 1955…