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  5. 119 F.Supp.2d 1358 (2000)
 

SUM OF $66,839.59 FILED IN REGISTRY v. U.S. I.R.S.

No. CIV.A. 1:99CV0776CC.

119 F.Supp.2d 1358 (2000)

THE SUM OF $66,839.59 FILED IN THE REGISTRY OF THIS COURT, Plaintiff, v. UNITED STATES OF AMERICA INTERNAL REVENUE SERVICE, and The Sunshine House, Inc., Defendants.

United States District Court, N.D. Georgia, Atlanta Division.

May 17, 2000.

Attorney(s) appearing for the Case

Alison Padgett Spencer, Daniel M. Formby, Rene Octavio Lerer, Thurbert E. Baker, Office of the State Attorney General, Atlanta, GA, for Plaintiff.

James Randolph Schulz, Office of United States Attorney, Atlanta, GA, Maggie O'Shaughnessy, phv, U.S. Department of Justice Tax Division, Washington, DC, Celeste McCollough, Chorey Taylor & Feil, Atlanta, GA, for Defendants.

ORDER

COOPER, District Judge.

Pending before the Court are cross-motions for summary judgment filed by The Sunshine House, Inc. ("Sunshine House") [15-1] and the United States Internal Revenue Service (the "IRS") [24-1], and the IRS' Motion to Strike Paragraphs 5 and 7 of the Affidavit of George C. Calloway ("Calloway") [23-1].1

I. BACKGROUND

This action arises from an interpleader action originally...

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