MEMORANDUM OPINION AND ORDER
BUNTON, Senior District Judge.
BEFORE THIS COURT are Defendants, UNITED STATES OF AMERICA and the STATE OF TEXAS, each with their Motions for Summary Judgment. This is an Interpleader action. Western National Bank ("Western") interpleaded $205,902.88 which Western held in a lockbox account at its bank. Western, 3-B Rattlesnake Refining (1990) Ltd. ("3-B Ltd."), 3-B Rattlesnake Refining Corp. ("3B Corp.") (3B Ltd. and 3B Corp...
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