United States v. Mercantile Trust Co. of Baltimore

CHESNUT, District Judge.

■ In this case the United States is suing to establish and enforce a lien for federal income taxes against income which has accrued, and is payable by the Mercantile Trust Company of Baltimore, Trustee under the will of Mary K. Findlay, to a beneficiary therein, John V. L. Findlay. '

The claim of the government is for federal income taxes duly assessed to and now payable by John V. L. Findlay in the aggregate sum of $1158.61, for three taxable years. On July 1, 1944, officers of the In---' ternal Revenue Department visited the office of the Mercantile Trust Company,…