Walker v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

H. DALE COOK, Chief Judge.

This matter came on before the Court for non-jury trial on November 1, 1985, on the cause of action alleged by the Defendant, United States of America (“IRS”), in Count II of its Counterclaim against Additional Defendant, First National Bank and Trust Company of Miami, Oklahoma (“Bank”). The issues raised by Count II of the IRS Counterclaim had previously been severed by the order of this Court from the issues between the Plaintiff, R. Edward Walker (“Walker”) and the IRS.

The action by the IRS against the Bank alleges tortious…