OPINION
ROGER D. FOLEY, Chief Judge.
FACTS
This interpleader action was brought by Nevada Rock and Sand Company (NRSC) under the provisions of 28 U. S.C. §§ 1335, 1340 and § 7402 of the 1954 Internal Revenue Code. The facts, as developed by the pretrial order and stipulations of counsel at the trial, are undisputed:
On July 6, 1970, defendant Coop Oil Products, Inc. (COOP) assigned to defendant-claimant Witco Chemical Corporation...
Let's get started
![Leagle.com](https://www.leagle.com/images/logo.png)
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.