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ALTMAN v. C.I.R.

Civ. No. 86-0348.

83 B.R. 35 (1988)

Gary ALTMAN, Attorney at Law, A Law Corporation, as Trustee for Joanne R. Cumiford by her Guardian, Ethel M. Winzeler, Plaintiff v. COMMISSIONER OF INTERNAL REVENUE SERVICE, et al., Defendants, First Interstate Bank of Hawaii, a Hawaii Corporation, Intervenor.

United States District Court, D. Hawaii.

January 21, 1988.

Attorney(s) appearing for the Case

Dixon & Okura, Michael B. Dabney, Steven B. Dixon, Hilo, Hawaii, Robert Smith, Honolulu, Hawaii, for plaintiff.

Daniel Bent, Michael Chun, David Bunning, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Ashford & Wriston, Kirk W. Caldwell, Honolulu, Hawaii, for defendants.

ORDER GRANTING MOTION FOR ORDER THAT THE INTERPLEADED FUNDS BE PAID TO THE UNITED STATES AND DENYING MOTION FOR ORDER TO DIRECT INTERVENOR TO PAY OVER TO GARY ALTMAN ATTORNEY, TRUSTEE, INTERPLEADED FUNDS

KAY, District Judge.

I.

This case came before the court on December 14, 1987 on cross motions by the Commissioner of Internal Revenue and Gary Altman seeking the funds in issue in this case. Motions to withdraw reference to bankruptcy court and to...

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