Civ. A. No. 1:88-cv-598-HTW.

742 F.Supp. 650 (1990)

Melvin CALDWELL, Jr., Plaintiff, v. Jay E. LOEB, Trustee in Bankruptcy for New Builders Inc., United States of America, Department of Treasury-Internal Revenue Service, DeKalb County, Department of Revenue, and Johnnie R. Childs, Defendants.

United States District Court, N.D. Georgia, Atlanta Division.

January 10, 1990.

Attorney(s) appearing for the Case

Richard B. Herzog, Jr., Bisbee Rickertsen & Herzog, Atlanta, Ga., for plaintiff.

Amy Berne Kaminshine, Office of U.S. Atty., N.D. Ga., Atlanta, Ga., Ann Carroll Reid, Janice Rovner, phv-U.S. Atty., U.S. Dept. of Justice, Tax Div., Washington, D.C., for U.S., Dept. of the Treasury, Internal Revenue Service.

Albert Sidney Johnson, Jann Shevin, Office of DeKalb County Atty., Decatur, Ga., for DeKalb County Dept. of Revenue.

Steven Jeffrey Edwards, Office of Steven Jeffrey Edwards, Decatur, Ga., for Johnnie R. Childs.


HORACE T. WARD, District Judge.

This interpleader matter is pending before the court on cross-motions for summary judgment. The court's findings of fact and conclusions of law follow pursuant to F.R.Civ.P. 56.


Plaintiff, Melvin Caldwell, Jr., holds excess proceeds in the amount of $9,935.38 from the foreclosure sale of improved real property belonging to New Builders...

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