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NARRAGANSETT BAY GARDENS, INC. v. GRANT CONST. CO.

Civ. A. Nos. 2289, 2406.

176 F.Supp. 451 (1959)

NARRAGANSETT BAY GARDENS, INC., Plaintiff, v. GRANT CONSTRUCTION COMPANY, Inc., Wardwell Lumber Company, John Correira—doing business as Alma's Hardware and Supply, John A. O'Connell, John Marshall—doing business as Marshall's Landscaping Company, Defendants. UNITED STATES of America, Intervening Plaintiff, v. NARRAGANSETT BAY GARDENS, INC., Grant Construction Company, Inc., Wardwell Lumber Company, John Correira —doing business as Alma's Hardware and Supply, John Marshall—doing business as Marshall's Landscaping Company, and Narragansett Improvement Company, Defendants in Intervention. UNITED STATES of America, Plaintiff, v. John MARSHALL—doing business as Marshall's Landscaping Company, Commodore Perry Village, Inc., Narragansett Improvement Company, Grant Construction Company, Inc., Wardwell Lumber Company, and John Correira— doing business as Alma's Hardware and Supply, Defendants.

United States District Court D. Rhode Island.

June 11, 1959.

Attorney(s) appearing for the Case

Robert J. Conley, Russell C. King, Providence, R. I., for Narragansett Bay Gardens, Inc., and Commodore Perry Village, Inc.

Joseph Mainelli, U. S. Atty., Samuel S. Tanzi, Asst. U. S. Atty., Providence, R. I., for the United States and John A. O'Connell.

Morphis A. Jamiel, Warren, R. I., for Grant Const. Co., Wardwell Lumber Co., John Correira, d/b/a Alma's Hardware & Supply, and John Marshall d/b/a Marshall's Landscaping Co.

Frank W. Storti, Providence, R. I., for Narragansett Improvement Co.

DAY, District Judge.

These actions, which were consolidated for trial, present identical questions as to the priority of federal tax liens over Rhode Island attachments and as to the allowance of counsel fees and costs to the debtors of a delinquent taxpayer as plaintiffs in a complaint in interpleader and a counterclaim in interpleader.

Civil Action No. 2289 was originally begun as a bill in equity for interpleader in the Superior Court for the State of Rhode...

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