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RODECK v. U.S.

Civ. No. 4-87-1009.

697 F.Supp. 1508 (1988)

William M. RODECK and Rosemarie M. Rodeck, Plaintiffs, v. UNITED STATES of America, State of Minnesota, and Jeannine Mary Viray, Defendants.

United States District Court, D. Minnesota, Fourth Division.

October 18, 1988.

Attorney(s) appearing for the Case

Gregory S. Malush, Hyatt Legal Services, Golden Valley, Minn., for plaintiffs.

Jerome G. Arnold, U.S. Atty., and Mary Jo Madigan, Asst. U.S. Atty., Minneapolis, Minn., Amy J. Sargent, Peter Taylor, Trial Attys., Dept. of Justice, Washington, D.C., for defendant U.S.

Lawrence E. Meuwissen, O'Connor & Hannan, Minneapolis, Minn., for defendant Jeannine Mary Viray.

MEMORANDUM AND ORDER

MacLAUGHLIN, District Judge.

The parties have stipulated to the facts and present this case for resolution on cross motions for summary judgment. This interpleader action concerns a priority dispute between a federal tax lien and a vendor's interest in an executory contract for land. Summary Judgment will be granted in favor of Jeannine Mary Viray.

FACTS

The United States claims tax liens on all property and rights...

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