Attorney succeeded in persuading the Superior Court to affirm the dismissal of a tax dissenter's lawsuit against a bank

Attorney succeeded in persuading the Superior Court to affirm the dismissal of a tax dissenter's lawsuit against a bank. In response to a levy imposed by the federal Internal Revenue Service on the plaintiff's bank accounts for unpaid income taxes, the bank paid the tax lien from the accounts, and plaintiff sued the bank to recover the payment, additional damages, attorneys fees, and costs. In a long and convoluted argument, plaintiff contended that the bank had no authority under the state banking law to honor and pay the levy. However, following the lead of several courts in other states, the trial court held that the bank was obliged to make the payment and was immune from discharging that obligation under the federal Internal Revenue Code, 26 U.S.C. § 6332(e). The Superior Court agreed and affirmed the trial court's dismissal of plaintiff's lawsuit.