Oil City National Bank v. Dudley

MARSH, District Judge.

In this action the plaintiff bank sues Dudley, former District Director of Internal Revenue, for $7,359.49, which is the amount remaining after the government satisfied its record tax lien and paid the costs from the proceeds of a levy and sale of personal property belonging to Barrett Machine Tool Company, a delinquent taxpayer. Plaintiff also held a lien on this property but junior to the government’s tax lien. After the sale, plaintiff demanded that the Director pay it the remaining amount, which the Director refused to do. Plaintiff alleges that the Director…