United States v. American Exchange Irving Trust Co.

COXE, District Judge.

This is a motion by the plaintiff for judgment on the pleadings. The action is brought by the government to recover from the three defendants named the sum of $3,664, being the amount of a tax deficiency assessed against John' E. Murray Advertising Agency, Inc. (hereafter referred to as Murray Company), for 1917, with penalties and interest. The suit was commenced December 3, 1928, under section 1114, subdivisions (e) and (f) of the Revenue Act 1926 (26 USCA §§ 1268a, 1269), reading as follows:

“Any person in possession of property, or rights to property, subject to…