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IN RE CALDWELL

Bankruptcy No. SA 88-06853 JR, Adv. No. SA 89-0518 JR.

111 B.R. 836 (1990)

In re Thomas R. CALDWELL and Marianne Caldwell dba Caldwell Goodyear Service, Debtors. SANWA BANK CALIFORNIA, a California corporation, Plaintiff, v. Thomas R. CALDWELL and Marianne Caldwell dba Caldwell Goodyear Service and the State Board of Equalization, Defendants.

United States Bankruptcy Court, C.D. California.

February 16, 1990.

Attorney(s) appearing for the Case

Carol H. Rehm, Jr., Deputy Atty. Gen., Los Angeles, Cal., for the State Bd. of Equalization.

Alban P. Silva, Irvine, Cal., for debtors.

JOHN E. RYAN, Bankruptcy Judge.

Plaintiff Sanwa Bank of California (the "Bank") initiated this adversary proceeding when faced with the conflicting claims of debtors and the State Board of Equalization (the "Board") as to funds in an account at the Bank in the name of debtors (the "Account"). In its complaint, the Bank interplead the funds in the Account (the "Funds") and sought declaratory relief to determine who had the superior claim to the Funds. The Bank, by...

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