Hinkley & Donovan v. Paine

PARTIAL SUMMARY JUDGMENT

BOWNES, District Judge.

These three interpleader actions were initially commenced in the State Court and removed here by the United States. The facts have been stipulated in each case, and they have been consolidated because the primary parties and the issues of law are the same in each.

The basic issue is whether the United States or the State of New Hampshire has a priority interest in collecting their respective claims for unpaid taxes. A secondary issue is whether attorneys’ fees and costs should be paid to the plaintiffs before satisfying the claims of the other…