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FIRST N.H. BANK v. CARRABASSETT INV.

Civ. No. 92-112-M.

813 F.Supp. 919 (1993)

FIRST N.H. BANK, NATIONAL ASSOCIATION v. CARRABASSETT INVESTMENT CORP., and The United States Government.

United States District Court, D. New Hampshire.

February 18, 1993.

Attorney(s) appearing for the Case

Robert R. Lucic, Manchester, NH, for plaintiff.

Leslie M. Singer, Washington, DC, Gretchen Leah Witt, Concord, NH, for U.S.

Donald J. Williamson, Manchester, NH, for Carrabassett Inv. Corp.

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

McAULIFFE, District Judge.

This interpleader action involves a lien priority dispute between the Internal Revenue Service ("IRS") and Carrabassett Investment Corp. ("Carrabassett"). Carrabassett and the IRS each have liquidated claims against Abigail D. Kimball ("Kimball"). Each seeks to reach and apply her beneficial interest in the Berger Trust, administered by First N.H. Bank1, to...

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