1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 394 N.W.2d
  5. 394 N.W.2d 526 (1986)
 

ZONTELLI & SONS v. FABYANSKE, SVOBODA & WESTRA

No. C7-86-607.

394 N.W.2d 526 (1986)

ZONTELLI & SONS, INC., Respondent, v. FABYANSKE, SVOBODA AND WESTRA, P.A., Moore, Costello & Hart, Minnesota Department of Revenue, American Fidelity Fire Insurance Company, Gary Zontelli, Chandler Associates and Minnesota Department of Economic Security, Respondents, United States Internal Revenue Service, Appellant, Collection Services of Virginia, et al., Defendants.

Court of Appeals of Minnesota.

October 14, 1986.

Attorney(s) appearing for the Case

Steven Hanson, Gustafson, Hanson & Krueger, Brainerd, for Zontelli & Sons, Inc., and Gary Zontelli.

Robert J. Huber, Fabyanske, Svoboda & Westra, St. Paul, for Fabyanske, Svoboda and Westra, P.A.

Timothy A. Sullivan, Moore, Costello & Hart, St. Paul, for Moore, Costello & Hart.

Hubert H. Humphrey, III, Atty. Gen., Amy Eisenstadt, Sp. Asst. Atty. Gen., St. Paul, for Minnesota Dept. of Revenue.

David H. Gregerson, Lang, Pauly & Gregerson, Ltd., Minneapolis, for American Fidelity Fire Ins. Co.

Virginia Bell, Maslon, Edelman, Borman & Brand, Minneapolis, for Chandler Associates.

Hubert H. Humphrey, III, Atty. Gen., Peter C. Andrews, Sp. Asst. Atty. Gen., St. Paul, for Minnesota Dept. of Economic Sec.

Roger M. Olsen, Asst. U.S. Atty. Gen., Michael L. Paup, William S. Estabrook, Raymond W. Hepper, Tax Div., Francis Hermann, U.S. Atty., U.S. Dept. of Justice, Washington, D.C., for U.S.I.R.S.

Heard, considered and decided by FORSBERG, P.J., and FOLEY and LANSING, JJ.

OPINION

LANSING, Judge.

The United States Internal Revenue Service appeals an order establishing priorities for distribution of a fund in an interpleader action. Chandler Associates was the only respondent that submitted a brief. We reverse.

FACTS

In the main action Zontelli and Sons, Inc. (Zontelli), the general contractor in a municipal storm sewer construction project for Nashwauk, Minnesota...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases