United States v. Barndollar & Crosbie, Inc.

BRATTON, Circuit Judge.

The United States instituted this action against Barndollar & Crosbie, Inc., a corporation, hereinafter referred to as the *794taxpayer, Federal National Bank of Shawnee, Oklahoma, hereinafter referred to as the bank, and J. F. Buck, president of the bank. The claim pleaded was that the taxpayer owed insurance contribution taxes and unemployment taxes, together with penalty and interest thereon, in the aggregate amount of $3,217.20; that the bank and Buck received and had in their custody funds and other property belonging to the taxpayer; that notice of the levy was filed…