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UNITED STATES v. BELL CREDIT UNION

Civ. A. Nos. 84-1024, 84-1475.

635 F.Supp. 501 (1986)

UNITED STATES of America, Plaintiff, v. BELL CREDIT UNION, Defendant. UNITED STATES of America, Plaintiff, v. GOLDEN PLAINS CREDIT UNION, Defendant.

United States District Court, D. Kansas.

March 18, 1986.

Attorney(s) appearing for the Case

Michael Quigley, U.S. Dept. of Justice, Washington, D.C., and Karen M. Humphreys, Asst. U.S. Atty., Wichita, Kan., for plaintiff.

Eric D. Bruce, Bruce, Davis & Gilhousen, Wichita, Kan., for defendants.

OPINION AND ORDER

THEIS, District Judge.

These companion cases present the question of competing claims between the Internal Revenue Service and the respective credit unions to funds on deposit in the credit unions. They are before the Court on the defendants' motions for Summary Judgment, and the United States' cross motions for Summary Judgment.

There is no dispute as to the material facts. In April of 1983 the credit unions were served with Internal...

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