District Court, S.D. New York July 2, 1942 (United States v. Marine Midland Trust Co. of New York)

GALSTON, District Judge.

This is an action of a civil nature arising under the Internal Revenue Laws and instituted pursuant to the authority and sanction of the Commissioner of Internal Revenue under the direction of the Attorney General.

I find the following facts:

On September 14, 1939, the Commissioner of Internal Revenue duly assessed against Fred B.