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MIDLAND INS. CO. v. FRIEDGOOD

No. 77 Civ. 4621 (CHT).

649 F.Supp. 239 (1986)

MIDLAND INSURANCE COMPANY, Interpleading Plaintiff, v. Dr. Charles FRIEDGOOD, Eva Friedgood, Chase Manhattan Bank, N.A., John Joseph Sutter, Esq., the United States Internal Revenue Service, and Steven J. Massey, Esq., individually and as members of a partnership known as Austin & Dupont, Interpleaded Defendants.

United States District Court, S.D. New York.

July 28, 1986.

Attorney(s) appearing for the Case

Rudolph W. Giuliani, U.S. Atty., S.D. N.Y., New York City (Gerald T. Ford, Asst. U.S. Atty., of counsel), for interpleaded defendant I.R.S.

Steven Legum, Mineola, N.Y., and Seymour Adelman, Cedarhurst, N.Y., for intervenor Harriet Larsen.

TENNEY, District Judge.

Harriet B. Larsen and the Internal Revenue Service ("IRS" or "Government") are the only parties still before the Court in this interpleader action.1 Both Ms. Larsen and the IRS have asserted claims against the interpleaded fund, which consists of $145,000, plus interest. The sum in issue was deposited with the Midland Insurance Company ("Midland") in 1975 to secure a bail bond for Dr. Charles Friedgood, who had...

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