U.S. v. HOFFMAN

No. 2 CA-CV 91-0081.

170 Ariz. 477 (1992)

826 P.2d 340

UNITED STATES of America, Intervenor/Appellant, v. Joseph John HOFFMAN; Barbara Ellen Kingsolver; Gayla B. Burns, an unmarried woman; Joyce M. Lewis, a single woman; Pacific Coast Investment Company Profit Sharing and Pension Trust for the individual accounts of Robert B. Chesterfield, Sr. and Robert W. Hoss, each as to an undivided fifty percent interest; Fairlane Mortgage and Realty Corp., a Michigan corporation; Andrew J. Ferencak, a married man in his sole and separate right; Cynthia Ann Poedel; State Drywall, Inc., an Arizona corporation; Flora F. Thorman; Richard H. Davis Intervivos Trust, William H. Davis, Trustee; Sidney Brown Allan and Martha A. Allan, husband and wife; Mike T. Arroyo and Carmen V. Arroyo, husband and wife; Automotive Protection Corporation, an Arizona corporation; Rita A. Kutzmer, a married woman in her sole and separate right, Defendants/Appellees, Keith A. Baquet, as personal representative under the will of Calvin D. Baquet; Real Estate Commissioner Joe Sotelo, Intervenor Defendants/Appellees.

Court of Appeals of Arizona, Division 2, Department B.

Supplemental Opinion on Motion for Reconsideration February 20, 1992.


Attorney(s) appearing for the Case

Linda A. Akers, U.S. Atty., D. Ariz. by Shirley D. Peterson, Gary R. Allen, William S. Estabrook and Elizabeth K. Wickstrom, Washington, D.C., for intervenor/appellant.

William E. Druke and O'Connor, Cavanagh, Anderson, Westover, Killingsworth & Beshears by Stephen E. Renneckar, Tucson, for defendants/appellees and intervenor defendants/appellees.


CORRECTED OPINION

HOWARD, Judge.

The United States of America appeals from the dismissal of its claim to $63,500, which sum was interpled by Title Security Agency of Arizona (Title Security). The United States claims this sum based upon tax liens against Gerald E. Kaphing. Appellees as allegedly secured creditors also claim an interest in this sum.

FACTS

In May 1976, Kaphing sold certain real property...

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