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DU-MAR MARINE SERV. v. STATE BANK OF GOLDEN MEADOW

Civ. A. No. 85-5591.

697 F.Supp. 929 (1988)

DU-MAR MARINE SERVICE, INC. v. STATE BANK & TRUST COMPANY OF GOLDEN MEADOW, LA., et al.

United States District Court, E.D. Louisiana.

October 12, 1988.

Attorney(s) appearing for the Case

Dale R. Baringer, Schaneville & Baringer, Baton Rouge, La., for Du-Mar Marine Service, Inc.

Bill Roberts, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant U.S.

H. Harwell Herrin, Golden Meadow, La., for State Bank & Trust Co.

MEMORANDUM OPINION

MENTZ, District Judge.

This is an interpleader action filed by Du-Mar Marine Service, Inc. ("Du-Mar") to determine which defendant has legal priority to the $36,332.50 in funds deposited by Du-Mar into the registry of the Court. The issue presented in this case is which of the two competing claimants, the United States of America ("United States") by virtue of its tax lien, or State Bank & Trust Company of Golden Meadow ("State Bank...

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