ORDER
ROSENBAUM, Chief Judge.
This is an interpleader action brought by the State of Minnesota ("the State"). At issue is the proper distribution of $436,116.00. Defendant United States of America has brought a motion for summary judgment claiming entitlement to the funds. For the following reasons, the motion for summary judgment is granted.
The United States appeared by Michael Pahl, a trial attorney in the U.S. Department of Justice tax division...
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