KATSARIS v. UNITED STATES

No. 80-6015.

684 F.2d 758 (1982)

William Kenneth KATSARIS, Sheriff of Leon County, Florida, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant, and Leon County, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 1, 1982.


Attorney(s) appearing for the Case

Carleton D. Powell, Thomas M. Preston, Jr., Attys., John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Ronald A. Labasky, Tallahassee, Fla., for Katsarsis.

F. E. Steinmeyer, III, Folsom & Steinmeyer, Tallahassee, Fla., for Leon County.

Before GODBOLD, Chief Judge, RONEY and WOOD, Circuit Judges.


PER CURIAM:

This is an appeal from an order of the district court dismissing the Internal Revenue Service's claim to $220,031.10 against a fund interpleaded by the Sheriff of Leon County, Florida.1 The sole issue is whether the judgment of the District Court was clearly erroneous in determining that there had been an abandonment of the money in question by the defendant Acosta. We reverse.

I.

Jose Luis Acosta and Luis...

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