OPINION AND ORDER
VAN ANTWERPEN, District Judge.
This interpleader action concerns a priority dispute between a federal tax lien and an investor's security interest in a limited partnership. The parties have stipulated to the facts and present this case for resolution on cross-motions for summary judgment. The court is asked to determine the relative rights of the defendants to $794,382.00 in proceeds from the liquidation of (5) limited partnership...
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