STATE OF IDAHO EX REL. SOWARD v. U.S.I.R.S.

Civ. No. 85-1501.

662 F.Supp. 60 (1987)

STATE OF IDAHO ex rel. Wayne L. SOWARD, et al., Plaintiffs, v. UNITED STATES of America, the INTERNAL REVENUE SERVICE, et al., Defendants.

United States District Court, D. Idaho.

May 4, 1987.


Attorney(s) appearing for the Case

Richard H. Greener, Michael T. Spink, P. Richard Rayhill, Clemons Cosho & Humphrey, P.A., Boise, Idaho, for plaintiffs.

Maurice O. Ellsworth, U.S. Atty., D. Idaho, F. Michael Kovach, Jr., Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants.


ORDER

RYAN, District Judge.

I. INTRODUCTION

This is an interpleader action brought by the State of Idaho on behalf of Wayne Soward, who is the Director of the Department of Insurance for the State of Idaho, and who has been named the liquidator for Pacific Insurance Agency, Inc., and Pacific Insurance Administrators Agency, Inc. The question presented in this action is whether the claims of the United States Internal Revenue Service (IRS) receive...

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