PLANNED FURNITURE PROMO., INC. v. BENJAMIN S. YOUNGBLOOD, INC.

No. 5:03-CV-20-4.

336 F.Supp.2d 1334 (2004)

PLANNED FURNITURE PROMOTIONS, INC. Plaintiff, v. BENJAMIN S. YOUNGBLOOD, INC., d/b/a Honey Creek Home Furnishings; Benjamin S. Youngblood; Laura Youngblood; Citizens Bank of Fort Valley, Georgia; United States Internal Revenue Service; State of Georgia Department of Revenue Defendants.

United States District Court, M.D. Georgia, Macon Division.

August 16, 2004.


Attorney(s) appearing for the Case

William L. Rotchschild, Atlanta, GA, for Plaintiff.

J. Wayne Moulton, Kristine R. Tarrer, Conyers, GA, James M. Elliott, Jr., Hubert C. Lovein, Jr., Macon, GA, Maggie O'Shaughnessy, Frank M. Dale, Jr., U.S. Department of Justice, Washington, DC, for Defendants.


ORDER

FITZPATRICK, District Judge.

This is a removed interpleader action in which Plaintiff Planned Furniture Promotions ("PFP") has money due to Benjamin S. Youngblood, Inc. and there are competing claims for that money. Before the Court is Defendant Georgia Department of Revenue's Motion for Summary Judgment (tab # 25).

I. STANDARD OF REVIEW

The Supreme Court has observed, "One of the principal purposes of the summary...

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