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ISLAND TITLE CORP. v. BUNDY

Civ. No. 06-00448 ACK-BMK.

488 F.Supp.2d 1084 (2007)

ISLAND TITLE CORPORATION, Plaintiff, v. Barry W. BUNDY; Michael R. Mullholland; Alan Katsuzo Kozuki And Nelly Kozuki; Department of Taxation, State of Hawai'i; United States of America; Department of Treasury; Internal Revenue Service; Department of Labor & Industrial Relations, State of Hawaii, Defendants.

United States District Court, D. Hawai`i.

April 11, 2007.

Attorney(s) appearing for the Case

Jade L. Ching, Jason H. Kim, Shellie K. Park-Hoapili, Alston Hunt Floyd & Ing, Honolulu, HI, for Plaintiff.

Steven B. Songstad, Wailuku, HI, Mary H.Y. Bahng, Frances E.H. Lum, Office of the Attorney General, Honolulu, HI, Adam F. Hulbig, U.S. Department of Justice, Washington, DC Edric Ming-Kai Ching, Office of the United States Attorney, Honolulu, HI, for Defendants.

ORDER GRANTING DEFENDANT UNITED STATES' MOTION FOR SUMMARY JUDGMENT AND GRANTING IN PART AND DENYING IN PART DEFENDANT DEPARTMENT OF TAXATION, STATE OF HAWAII AND PLAINTIFF ISLAND TITLE'S MOTIONS FOR SUMMARY JUDGMENT

KAY, Senior District Judge.

PROCEDURAL BACKGROUND

On July 12, 2006, Island Title Corporation ("Plaintiff') filed a Complaint in the Circuit Court of Hawaii, Second Circuit, seeking to interplead $32,947.33...

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