LaSalle National Bank v. United States

ORDER

BUA, Judge.

This action was brought by LaSalle National Bank (plaintiff), under 26 U.S.C. § 7426, as Trustee under the trust of Virginia Schnadig Bensinger seeking an order that a levy served upon LaSalle, as trustee, by the Internal Revenue Service (IRS) was unlawful, and also seeking an injunction prohibiting enforcement of said levy by the United States. Before the Court are the parties’ cross-motions for summary judgment. For the reasons stated below, this Court denies the plaintiff’s motion and grants defendant’s motion for summary judgment.

I. FACTS

On February 18, 1960, Virginia…