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SHELL OIL CO. v. CAPITAL FINANCIAL SERVICES

Civ. A. No. H-91-3376.

170 B.R. 903 (1994)

SHELL OIL CO., Plaintiff, v. CAPITAL FINANCIAL SERVICES, et al., Defendants.

United States District Court, S.D. Texas, Houston Division.

August 15, 1994.

Attorney(s) appearing for the Case

Richard J. Zook, Fulbright & Jaworski, Houston, TX, for Shell Oil Co.

Lee M. Larkin, Fouts & Moore, Houston, TX, for Capital Financial Services.

Stephanie McClure, Ramona Stephens Notinger, Dept. of Justice, Tax Div., Dallas, TX, for U.S.

James E. Gibson, pro se.

Linda D. King, Winstead Sechrest & Minick, Houston, TX, for Jane M. Troutner, Vernon Edgar Williams, Robert P. Kehl, Jr., William Roy Martin, Jonathan J. Weidner, Gabriel Cox and Robert A. Reed, movants.

OPINION ON SUMMARY JUDGMENT

HUGHES, District Judge.

1. Introduction.

Shell Oil Company interpleaded $114,557. Capital Financial Services, the Internal Revenue Service, and six employees of Gibson Computer Associates claim these funds; each has requested summary judgment. The IRS has the superior claim and will prevail.

2. Background.

In April of 1980, Gibson Computer Associates contracted with Shell Oil Company to furnish...

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