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C. I. T. CORPORATION v. UNITED STATES

No. C-71-1384.

344 F.Supp. 1272 (1972)

C. I. T. CORPORATION, Plaintiff, v. UNITED STATES of America, et al., Defendants.

United States District Court, N. D. California.

June 27, 1972.

Attorney(s) appearing for the Case

Robert O. Appleton, Jr., Dinkelspiel & Dinkelspiel, San Francisco, Cal., for plaintiff.

James L. Browning, Jr., U. S. Atty. by Gary K. Shelton, Asst. U. S. Atty., San Francisco, Cal., for defendant United States of America.

Evelle J. Younger, Atty. Gen., by Timothy G. Laddish, Deputy Atty. Gen., San Francisco, Cal., for State of California Dept. of Human Resources Development, defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SPENCER WILLIAMS, District Judge.

Plaintiff filed this action in interpleader in Superior Court of the City and County of San Francisco to facilitate the resolution of conflicting tax liens. The United States, the State of California and the County of Mendocino all assert claims against the insufficient assets of one William Van Pelt. The action was removed to this court upon petition of the United States pursuant...

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