First National Bank of Emlenton, Pennsylvania v. United States

HASTIE, Circuit Judge.

This is an action in personam by the appellant, First National Bank of Emlen-ton, against the United States demanding that a money judgment be entered against the sovereign. The district court dismissed the suit for want of jurisdiction, expressing the opinion that the plaintiff had misconceived its remedy, bringing an unauthorized suit against the United States rather than the normally appropriate personal action against a Director of Internal Revenue. D.C.W.D.Pa., 161 F.Supp. 844.

In substance the bank complained that, in distraint for taxes owed the United States by…