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BERNS CONSTRUCTION COMPANY v. HIGHLEY

Nos. 14452, 14453.

332 F.2d 240 (1964)

BERNS CONSTRUCTION COMPANY, Inc., Plaintiff-Appellee, v. Herman H. HIGHLEY, Thelma G. Highley, Helen L. Nickelsen, Helen L. Nickelsen, Administratrix of the Estate of John M. Nickelsen, deceased, Charles A. Pratt, Trustee in Bankruptcy of the Estate of Herman H. Highley, Defendants-Appellees, and United States of America, Intervenor-Appellant. J. L. WILSON, Plaintiff-Appellee, v. Herman H. HIGHLEY, Thelma G. Highley, Helen L. Nickelsen, Helen L. Nickelsen, Administratrix of the Estate of John M. Nickelsen, deceased, Charles A. Pratt, Trustee in Bankruptcy of the Estate of Herman H. Highley, Defendants-Appellees, and United States of America, Intervenor-Appellant.

United States Court of Appeals Seventh Circuit.

May 26, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Martin B. Cowan, Lee A. Jackson, Joseph Kovner, Attys., U. S. Dept. of Justice, Washington, D. C., Richard P. Stein, U. S. Atty., Robert W. Geddes, Asst. U. S. Atty., of counsel, for appellant.

Frank W. Campbell, Nobelsville, Ind., Merrill Moores, James J. Stewart, Indianapolis, Ind., for appellee.

Before HASTINGS, Chief Judge, and KNOCH and CASTLE, Circuit Judges.

HASTINGS, Chief Judge.

Plaintiffs, Berns Construction Company, Inc. (Berns), and J. L. Wilson (Wilson), brought these interpleader actions against defendants, inter alia, Helen L. Nickelsen, individually and as administratrix of the estate of John M. Nickelsen, deceased (mortgagees), and the United States.1 The Government was dismissed from both cases due to sovereign immunity. The Government thereafter

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