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CHEVRON, U.S.A., INC. v. UNITED STATES

No. 82-4090.

705 F.2d 1487 (1983)

CHEVRON, U.S.A., INC., Plaintiff, v. UNITED STATES of America; William H. Bazinett, individually; William H. Bazinett, as Executor of the Estate of Catherine L. Bazinett; William H. Bazinett, as Executor of the Estate of Joseph H. Bazinett; and Leonard Hesterman, Defendants. UNITED STATES of America, Cross-claimant/Appellant, v. Leonard HESTERMAN, Cross-claimant/Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 17, 1983.

As Amended on Denial of Rehearing July 6, 1983.

Attorney(s) appearing for the Case

William Estabrook, Dept. of Justice, Washington, D.C., for cross-claimant/appellant.

James F. Matthews, Matthews & Marzulla, San Jose, Cal., for cross-claimant/defendant-appellee.

Before GOODWIN, TANG, and FARRIS, Circuit Judges.

FARRIS, Circuit Judge:

The United States claims rental income from a gas station leased to Chevron U.S.A., Inc., in satisfaction of gift and estate taxes owed by the estates of Catherine and Joseph Bazinett. Leonard Hesterman purchased the property and the right to payments under the lease from William Bazinett, the executor of both estates. On May 18, 1979, Chevron instituted this interpleader action in California Superior Court to determine whether the United States...

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