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UNITED STATES (TREASURY DEPT., I.R.S.) v. GLOBE CORP.

No. 11726.

113 Ariz. 44 (1976)

546 P.2d 11

UNITED STATES of America (TREASURY DEPARTMENT, INTERNAL REVENUE SERVICE), Appellant, v. GLOBE CORPORATION, an Illinois Corporation, Appellee.

Supreme Court of Arizona, En Banc.

February 5, 1976.

Attorney(s) appearing for the Case

William C. Smitherman, U.S. Atty., by James P. Loss, Asst. U.S. Atty, Phoenix, Scott P. Crampton, Meyer Rothwacks, Elmer J. Kelsey, William M. Brown, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant.

Fennemore, Craig, von Ammon & Udall, by Francis J. Slavin, Jr., Phoenix, for appellee.

STRUCKMEYER, Vice Chief Justice.

The Valley Gin Company, as plaintiff in the Superior Court, commenced this action to determine the proper party to receive $15,694.10, the balance of the proceeds from crops grown on land leased by the Globe Corporation to Lee Wong Farms, Inc. The Superior Court, after authorizing the deposit of the fund with the court, awarded the Valley Gin Company $635.40 as costs and attorneys' fees from the fund and ordered that the Valley Gin...

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