OPINION
ANTHONY M. KENNEDY, Circuit Judge:
This interpleader action concerns $16,000 deposited in escrow as earnest money for the purchase of a house in Phoenix, Arizona. The transaction fell through when the mortgagee refused to approve assumption of the mortgage by the purchaser. Both purchaser and sellers claimed a right to the earnest money. In addition, the United States claimed the fund under a tax lien filed pursuant to a jeopardy assessment for unpaid...
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