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CPS ELEC., LTD. v. U.S.

No. 5:01-CV-199 (FJS/DEP).

200 F.Supp.2d 120 (2002)

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.

May 1, 2002.

Attorney(s) appearing for the Case

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

Amdursky, Pelky, Fennell and Wallen, P.C. (Joseph E. Wallen, of counsel), Oswego, NY, for defendants 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 & Wallen, P.C. ("Amdursky") and Dean P. Koski in $300,000, representing the gross proceeds of a settlement between CPS, AMMIC and Koski of a personal injury...

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