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ALLIED MUT. v. MIDPLAINTS WASTE MANAGEMENT

No. S-99-595.

612 N.W.2d 488 (2000)

259 Neb. 808

ALLIED MUTUAL INSURANCE COMPANY, appellee and cross-appellant v. MIDPLAINS WASTE MANAGEMENT, L.L.C., et al., appellees, and State of Nebraska, appellee and cross-appellant, and United States of America, Internal Revenue Service, appellant and cross-appellee.

Supreme Court of Nebraska.

June 23, 2000.

Attorney(s) appearing for the Case

Loretta C. Argrett, Assistant Attorney General, William S. Estabrook, Washington, D.C., Tamara W. Ashford, Miami, Florida, and, of Counsel, Thomas J. Monaghan, U.S. Attorney (District of Nebraska), and Paul D. Boeshart, Lincoln, for appellant United States of America, Internal Revenue Service.

Don Stenberg, Attorney General, and William L. Howland, Lincoln, for appellee State of Nebraska.

Jeanelle R. Robson and Trev E. Peterson, of Knudsen, Berkheimer, Richardson & Endacott, Lincoln, for appellee Cedar Security Bank.

Robert B. Lundholm, of Willson & Pechacek, P.C., Council Bluffs, Iowa, for appellee North Central Regional Solid Waste Management Committee.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, McCORMACK, and MILLER-LERMAN, JJ.

HENDRY, C.J.

I. INTRODUCTION

The United States of America, Internal Revenue Service (IRS), appeals and the State of Nebraska cross-appeals a judgment in favor of the North Central Regional Solid Waste Management Committee (Committee), determining that the Committee was entitled to the remainder of an interpleader fund established by Allied Mutual Insurance Company (Allied). We moved this case to our docket pursuant to our power to regulate the caseloads...

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