Department of Treasury v. Bank of Commonwealth

Defendant Bank of the Commonwealth (hereafter bank) appeals as of right from an amended order of summary judgment under GCR 1963, 117.2(2), in favor of the Department of Treasury in the amount of $4,434.02.

On August 29, 1977, Erma J. Brown, who owed the state $7,672.38 in employee withholding taxes, purchased a cashier’s check from defendant bank in the amount of $4,434.02, payable to the state. On May 17, 1978, the state served a warrant-no tice of levy upon the bank, notifying it of Brown’s liability, and also served notice of the levy on her.

On May 22, 1978, Brown appeared at one of the…