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HINKLEY & DONOVAN v. PAINE

Civ. A. Nos. 76-19, 76-104, 76-201.

424 F.Supp. 1013 (1977)

HINKLEY & DONOVAN v. William D. PAINE, III, et al. The EXETER BANKING COMPANY v. EXETER DEPOT, INC., et al. INDIAN HEAD NATIONAL BANK OF PORTSMOUTH v. UNITED STATES of America and State of New Hampshire.

United States District Court, D. New Hampshire.

January 14, 1977.

Attorney(s) appearing for the Case

Gerald C. Miller, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for the U. S.

James C. Sargent, Jr., Asst. Atty. Gen., Concord, N. H., for State of N. H.

John M. Winiarski, Shaines, Madrigan & McEachern, Portsmouth, N. H., for Indian Head Nat. Bank of Portsmouth.

PARTIAL SUMMARY JUDGMENT

BOWNES, District Judge.

These three interpleader actions were initially commenced in the State Court and removed here by the United States. The facts have been stipulated in each case, and they have been consolidated because the primary parties and the issues of law are the same in each.

The basic issue is whether the United States or the State of New Hampshire has a priority...

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