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CPS ELECTRIC, LTD. v. U.S.

Nos. 5:01-CV-199, 88 AFTR2D 2001-5747, 2001-2 USTC 50610.

166 F.Supp.2d 727 (2001)

CPS ELECTRIC, LTD. and American Manufacturers Mutual Insurance Company, Plaintiffs, v. UNITED STATES of America; Internal Revenue Service; Amdursky, Pelky, Fennell, & Wallen, P.C.; and Dean P. Koski, Defendants.

United States District Court, N.D. New York.

August 24, 2001.

Attorney(s) appearing for the Case

Greene, Hershdorfer & Sharpe, Ronald V. Sharpe, of counsel, Syracuse, NY, for Plaintiffs.

United States Department of Justice, Tax Division, Karen Wozniak, of counsel, Washington, DC, for United States and the Internal Revenue Service.

Amdursky, Pelky, Fennell and Wallen, P.C., Joseph E. Wallen, of counsel, Oswego, NY, for Amdursky, Pelky, Fennell and Wallen, P.C., Dean P. Koski.

MEMORANDUM-DECISION AND ORDER

SCULLIN, Chief Judge.

I. INTRODUCTION

On February 8, 2001, CPS Electric, Ltd. ("CPS") and American Manufacturers Mutual Insurance Company ("AMMIC") filed this interpleader action seeking to determine the interests of the United States, Amdursky, Pelky, Fennell and Wallen, P.C. ("Amdursky") and Dean P. Koski in $300,000, representing the gross proceeds of a settlement by and between CPS, AMMIC and Koski of a negligence...

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