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GROCERS WHOLESALE COOPERATIVE, INC. v. GOODRICH

Civ. No. 6-1655-C-1.

251 F.Supp. 751 (1966)

GROCERS WHOLESALE COOPERATIVE, INC., Plaintiff, v. Orin K. GOODRICH et al., Defendants, United States of America, Intervenor.

United States District Court S. D. Iowa, Central Division.

January 21, 1966.

Attorney(s) appearing for the Case

D. M. Statton, U. S. Atty., and Louis J. Lombardo, Tax Div., Dept. of Justice, for intervenor, United States.

Harold W. Bracewell, Asst. Atty. Gen., State of Iowa, for defendant, State Tax Commission of Iowa.

William O. Lewis, Harlan, Iowa, for defendant, Harlan Nat. Bank.

STEPHENSON, Chief Judge.

The matter now before the Court involves a determination of the priority of various claims to funds deposited herein under a decree of interpleader.

Plaintiff, Grocers Wholesale Cooperative, Inc., foreclosed its chattel mortgage upon the merchandise, stock in trade, and furniture and fixtures of mortgagors defendants, Orin K. Goodrich and Donald C. Goodrich (Goodrichs) on February 21, 1965. A private sale was held at the time resulting...

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