Legal Opinion
Cannon Valley Woodwork, Inc. v. Malton Construction Co.
District Court, D. Minnesota
Decided October 31, 1994No. Civ. 4-93-434PublishedCited by 7 opinions
1Opinion of the Court
ORDER
DOTY, District Judge.
This matter is before the court upon the motions of defendant United States (“United States”) and defendant State of Minnesota (“Minnesota”) for summary judgment.
BACKGROUND
Plaintiff Cannon Valley Woodwork, Inc. (“Cannon”) commenced this interpleader action under Fed.R.Civ.P. 22 to determine the rights and interests of defendants in proceeds received from Cannon’s sale of equipment owned by defendant Malton Construction Co. (“Malton”). Malton is an electrical contracting company which incurred unpaid balances for state and federal withholding taxes. Specifically,…
2Cases cited5 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. VermontSupreme Court of the United States · 1964
- United States v. First National Bank & Trust Company Of FargoCourt of Appeals for the First Circuit · 1967
3Cited by7 opinions
- State of Minnesota, Department of Revenue v. United StatesCourt of Appeals for the Eighth Circuit · 1999
- In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-AppelleeCourt of Appeals for the Eighth Circuit · 2002
- Superpumper, Inc. v. Nerland Oil, Inc. (In Re Nerland Oil, Inc.)United States Bankruptcy Court, D. North Dakota · 2001
- Superpumper, Inc. v. Nerland Oil, Inc.Court of Appeals for the Eighth Circuit · 2002
- United States v. U.S. Bank National AssociationCourt of Appeals for the Eighth Circuit · 2016
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