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GUARANTY STATE BANK OF ST. PAUL v. LINDQUIST

No. 50384.

304 N.W.2d 278 (1980)

GUARANTY STATE BANK OF ST. PAUL, Respondent, v. Dwight R. J. LINDQUIST, Trustee in Bankruptcy of Total Maintenance Co., Defendant, County of Hennepin, etc., Respondent, United States of America, Appellant, Gloria Strand, individually and d.b.a. G & T Maintenance, Respondent.

Supreme Court of Minnesota.

Rehearing Denied April 22, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Karl Schmeidler and Gayle P. Miller, Attys. Tax Division, Dept. of Justice, Washington, D. C., for appellant; Thomas K. Berg, U. S. Atty., Minneapolis, of counsel.

Levitt, Palmer, Bowen, Rotman & Share, John Troyer and Matthew L. Levitt, Minneapolis, for Guaranty State Bank of St. Paul.

Thomas Johnson, County Atty. and David E. Mikkelson, Asst. County Atty., Minneapolis, James T. Tuzinski, Minneapolis, for respondent.

Heard before OTIS, PETERSON, and SCOTT, JJ., and considered and decided by the court en banc.

PETERSON, Justice.

Plaintiff Guaranty State Bank of Saint Paul brought this action for a judgment declaring that its interest in a fund of $14,395.35 is prior and superior to the interests, if any, of defendants Dwight R. J. Lindquist, trustee in bankruptcy of Total Maintenance Co.; the County of Hennepin (the county); the United States of America (the United States); and Gloria Strand, individually and d. b. a. G & T Maintenance, Inc. The trial court awarded...

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