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ST. LOUIS UNION TRUST CO. v. UNITED STATES

No. 79-1319.

617 F.2d 1293 (1980)

ST. LOUIS UNION TRUST CO., a corporation, as Escrow Agent under Escrow Agreement dated July 24, 1970, between Andrew L. Stone, United States of America and St. Louis Union Trust Co. Andrew L. Stone, Appellant, v. UNITED STATES of America, acting by and through the Assistant Attorney General in charge of the Civil Division of the United States Department of Justice, R. C. Voskuil, District Director of Internal Revenue, and James M. Sanders, Revenue Officer, both of St. Louis, Missouri, for the Secretary of Treasury, Barbara Allen Babcock, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided March 11, 1980.

Attorney(s) appearing for the Case

Michael I. Saltzman, New York City, for appellant; Gerald F. Hempstead, Susman, Stern, Heifetz, Lurie, Sheehan, Popkin & Shervitz, Clayton, Mo., on brief.

Michael J. Roach, Tax Division, Appellate Section, Dept. of Justice, Washington, D. C., for appellee; M. Carr Ferguson, Asst. Atty. Gen., Gilber E. Andrews, Crombie J. D. Garrett, Attys., Washington, D. C., Robert D. Kingsland, U. S. Atty., St. Louis, Mo., on brief.

Before LAY, Chief Judge, and BRIGHT and McMILLIAN, Circuit Judges.

McMILLIAN, Circuit Judge.

This is an interpleader action commenced by St. Louis Union Trust Company (the Trust Company) for declaratory and other relief as a consequence of conflicting claims made by the Internal Revenue Service (IRS) and Andrew L. Stone to funds the Trust Company received under an escrow agreement (the Escrow Agreement) to which the Civil Division of the United States Department of Justice (the Civil Division), Stone and the Trust Company were parties...

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