HUDSON SAVINGS BANK v. AUSTIN

No. 06-2043.

479 F.3d 102 (2007)

HUDSON SAVINGS BANK, Plaintiff, Appellee, v. George C. AUSTIN, III, Etc., et al., Defendants, Appellees, United States of America, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided March 5, 2007.


Attorney(s) appearing for the Case

Randolph L. Hutter, Attorney, Tax Division, United States Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, Thomas J. Clark, Attorney, Tax Division, and Michael J. Sullivan, United States Attorney, were on brief, for appellant.

Thomas A. Barnico, Assistant Attorney General, with whom Thomas F. Reilly, Attorney General (Commonwealth of Massachusetts), and Eileen Ryan McAuliffe, Counsel, Department of Revenue, were on brief, for state appellee.

Before HOWARD, Circuit Judge, SELYA, Senior Circuit Judge, and SHADUR, Senior District Judge.


SELYA, Senior Circuit Judge.

We are asked, in effect, to referee a turf war between the Commonwealth of Massachusetts and the United States. This is the latest in a series of cases in which those two sovereigns have asserted conflicting claims against a limited fund that is to be disbursed by interpleader. In those cases, each has endeavored to have the relative priority of its claims determined in its own courts, and each has mustered a plausible argument that it...

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