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WASHINGTON IRRIGATION AND DEVELOPMENT CO. v. U.S.A.

No. 54084-5.

110 Wn.2d 288 (1988)

751 P.2d 1178

WASHINGTON IRRIGATION AND DEVELOPMENT COMPANY, Plaintiff, v. THE UNITED STATES OF AMERICA, Appellant, RAINIER NATIONAL BANK, Respondent.

The Supreme Court of Washington, En Banc.

As amended by order June 30, 1988.

Attorney(s) appearing for the Case

Roger M. Olsen, Assistant Attorney General of the United States, and Michael L. Paup, William S. Estabrook, Lisa A. Prager, Anastasia K. Dritshulas, and Steven W. Parks (Gene S. Anderson, United States Attorney, of counsel), for appellant.

Weinrich, Gilmore & Adolph, P.S., by Robert J. Adolph and Jennifer M. Coughlin, for respondent.

[As amended by order of the Supreme Court June 30, 1988.]

DURHAM, J.

The Washington Irrigation & Development Company (WIDCO) initiated this interpleader action in Lewis County in 1983 to determine to whom it should pay a debt it owed to J.C. O'Connor Construction, Inc. Claims to the debt had been asserted by the United States Internal Revenue Service and Rainier National Bank. The IRS and Rainier tried the action...

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