Bove v. Mellon National Bank & Trust Co.

Jones, J.,

— Plaintiff herein was a depositor in the Mellon National Bank and Trust Company, a corporation duly organized and existing under the laws of the United States of America, for the purposes of banking, having its principal place of business in the City of Pittsburgh.

On August 20, 1948, the Collector of Internal Revenue, United States Treasury Department, did make distraint and levy upon the account of plaintiff, in the sum of $10.54, claiming the amount due the United *547States Government for withholding taxes due and owing by plaintiff. Prior to this time, to wit, on August 16, 1948,…