United States v. FIRST CAPITAL NAT. BANK

DEWEY, District Judge.

This is a suit brought by the United States of America against the First Capital National Bank of Iowa City, Iowa, and two of its executive officers, wherein the government asks for judgment in an amount of $4,552.69, with interest and costs, by reason of the failure and refusal of the defendants to surrender to the collector of internal revenue for the collection district of Iowa on demand money on deposit in the defendant bank.

The collector of internal revenue of Iowa upon investigation determined that for the months of September, October, November, and December, 1932,…