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SPANDAU v. UNITED STATES OF AM.

138 A.D.2d 922 (1988)

James I. Spandau, Respondent-Appellant, v. United States of America et al., Defendants, and State of New York Department of Taxation and Finance, Appellant-Respondent

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

March 4, 1988

Judgment unanimously affirmed with costs.

Memorandum:

Plaintiff, an attorney, commenced this interpleader action seeking a determination by the court of the conflicting claims of defendants United States, the State of New York, and Surfside Pizzeria, Inc., to moneys he held in escrow as a result of a transfer in bulk from Surfside Pizzeria, Inc., to his clients (see, Tax Law § 1141 [c]).

In his demand for relief plaintiff requested not...

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