United States v. FRANKLIN FEDERAL SAVINGS. & LOAN ASS'N

WATSON, District Judge.

In this action the government requests judgment against the defendants, the Franklin Federal Savings and Loan Association and Sidney Kirschner and Roberta Kirschner, in the amount of $2,736 with interest from July 11, 1952. The government’s claim is based upon Section 3710 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3710, which provides:

“(a) Requirement. Any person in possession of property, or rights to property, subject to distraint, upon which a levy has been made, shall, upon demand by the collector or deputy collector making such levy, surrender such…