DiEdwardo v. FIRST NAT. BANK OF BATH

MEMORANDUM AND ORDER

TROUTMAN, District Judge.

Plaintiffs as attorneys-in-fact for Amedeo and Mary DiEdoardo allege that certain bank accounts maintained at the First National Bank of Bath (the Bank) were levied upon by the Government through its employees, revenue officers, George Jessup and George Whitehouse, and that the Bank improperly surrendered these bank accounts to the Government because the DiEdoardos owed no taxes to the Government at the time of the levy. The Government alleges that the DiEdoardos were nominees of Lawrence DeFrank, an allegation disputed by plaintiffs.

The Bank…