First National Bank of Minneapolis v. United States

DEVITT, District Judge.

Plaintiff seeks recovery of $18,731.54 which, it alleges, was wrongfully taken by the United States when it levied on tax liens against accounts receivable owing a delinquent taxpayer. The plaintiff claims that it is entitled to this fund because the taxpayer assigned the same accounts to the plaintiff prior to the creation of the tax liens.

There are two issues. The first is whether the suit can be maintained against the United States under 28 U.S.C. § 1346(a) (1) (1952) as amended, 28 U.S.C.A. § 1346(a)(1) (Supp.1958), or whether it should have been brought against the…