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U.S. v. RIPA

Docket No. 01-6099.

323 F.3d 73 (2003)

UNITED STATES of America, Plaintiff-Counter-Defendant-Appellee, v. Glenn H. RIPA, Esq., and Benedetto Romano, Defendants-Counter-Claimants-Appellants, New York State Department of Taxation and Finance, Defendant-Counter-Claimant.

United States Court of Appeals, Second Circuit.

Decided: March 12, 2003.

Attorney(s) appearing for the Case

Ellen Page Delsole, Tax Division, Department of Justice (Eileen J. O'Connor, Assistant Attorney General, Richard Farber, Tax Division, Department of Justice, Kathleen Mehltretter, United States Attorney, of counsel), Washington, D.C., for Appellee.

Glenn H. Ripa, New York, N.Y., for Appellants.

Before: SACK, KATZMANN, and B.D. PARKER, Circuit Judges.

SACK, Circuit Judge.

Defendants Glenn H. Ripa and Benedetto Romano appeal from a decision of the United States District Court for the Western District of New York (John T. Curtin, Judge) granting summary judgment to the United States in an interpleader action brought by the United States to determine rights among the parties to a fund in the amount of $491,236.69. The fund comprises $359,500 in United States currency that the United States Customs Service seized...

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