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CANNON VALLEY WOODWORK, INC. v. MALTON CONST. CO.

Civ. No. 4-93-434.

866 F.Supp. 1248 (1994)

CANNON VALLEY WOODWORK, INC., a Minnesota Corporation, Plaintiff, v. MALTON CONSTRUCTION CO., a Minnesota Corporation; the State of Minnesota; and the United States of America, Defendants.

United States District Court, D. Minnesota, Fourth Division.

October 31, 1994.

Attorney(s) appearing for the Case

Sheridan John Buckley, Buckley & Jensen, St. Paul, MN, for plaintiff Cannon Valley Woodwork, Inc.

Hubert H. Humphrey III, MN Atty. Gen., Francis C. Ling, Asst. MN Atty. Gen., Tax Litigation Div., St. Paul, MN, for defendant State of Minn.

Rachel D. Cramer, Stephen P. Kranz, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant U.S.

ORDER

DOTY, District Judge.

This matter is before the court upon the motions of defendant United States ("United States") and defendant State of Minnesota ("Minnesota") for summary judgment.

BACKGROUND

Plaintiff Cannon Valley Woodwork, Inc. ("Cannon") commenced this interpleader action under Fed.R.Civ.P. 22 to determine the rights and interests of defendants in proceeds received from Cannon's sale of equipment owned by defendant Malton...

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