OPINION AND ORDER
WILLIAM C. CONNER, District Judge:
Plaintiffs Carl and Barbaralee Spielvogel ("the Spielvogels") brought this interpleader action in the New York Supreme Court, New York County, to have that court resolve competing claims to a fund they held amounting to approximately $121,000. The case was removed to this Court by the Internal Revenue Service ("IRS"), one of the interpleaded defendants.
Simply stated, the principal claims to the...
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