National Bank and Trust Company of South Bend v. United States

589 F.2d 1298

79-1 USTC P 9101

The NATIONAL BANK AND TRUST COMPANY OF SOUTH BEND, Plaintiff-Appellant,

v.

The UNITED STATES of America, Raymond J. Norris, Thomas J.

Smith, Ralph W. Van Natta, Robert L. Acrey, and

Valley Bank and Trust, Defendants-Appellees.

No. 78-1232.

United States Court of Appeals,

Seventh Circuit.

Argued Sept. 25, 1978.

Decided Dec. 1, 1978.

Paul A. Murphy, South Bend, Ind., for plaintiff-appellant.

Marilyn E. Brookens, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellees.

Before FAIRCHILD, Chief Judge, WISDOM, Senior Circuit Judge,* and PELL, Circuit Judge.

FAIRCHILD,…