Marshall F. Newman v. Santander Bank, N.A.

UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS _______________________________________ ) MARSHALL F. NEWMAN, as he is ) TRUSTEE OF THE ANGELO C. ) TODESCA, JR. FAMILY TRUST II, ) ) Plaintiff, ) Civil Action No. ) 20-10632-FDS v. ) ) SANTANDER BANK, N.A., and UNITED ) STATES OF AMERICA, ) ) Defendants. ) _______________________________________) MEMORANDUM AND ORDER ON DEFENDANT’S MOTION FOR JUDGEMNT ON THE PLEADINGS AND PLAINTIFF’S MOTION FOR LEAVE TO DISMISS COUNTS ONE THROUGH THREE SAYLOR, C.J. This action arises out of levies issued by the Internal Revenue Service upon a trust. The…