United States v. National Bank of Commerce

ARNOLD, Circuit Judge.

The United States has suggested that this appeal is moot, and the appellee National Bank of Commerce has joined in this suggestion. The total amount claimed to be owed by the taxpayer has now been paid over by the bank, thus satisfying the liability which the government has been asserting under the tax-levy statute, 26 U.S.C. § 6332(c)(1).

Any further action by this Court or by the District Court to explore the constitutional question apparently left open by the Supreme Court’s opinion, United States v. National Bank of Commerce, — U.S. -, 105 S.Ct. 2919, 2929 n. 12, 86…