UNITED STATES v. MAJOR OIL CORP.

No. 77-1087.

583 F.2d 1152 (1978)

UNITED STATES of America, Plaintiff, v. MAJOR OIL CORPORATION, Defendant-Appellant, Andrew John Brennan, Special Master-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided September 15, 1978.

Rehearing Denied October 20, 1978.


Attorney(s) appearing for the Case

Andrew John Brennan, Sp. Master, Salt Lake City, Utah, for appellee.

LeRoy S. Axland and Dennis T. Blair of Suitter, Axland & Armstrong, Salt Lake City, Utah, for defendant-appellant.

Before McWILLIAMS, BARRETT and McKAY, Circuit Judges.


BARRETT, Circuit Judge.

The appeal in this interpleader action poses the question whether the District Court lacked subject matter jurisdiction over certain funds, identified as those representing an Internal Revenue Service (IRS) refund of federal income taxes resulting from a "loss-carryback," received by appellant, Major Oil Corporation (hereinafter referred to as Major). The court ordered Major to deliver the refund monies for deposit into the registry of the...

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