Adelvision, L.P. v. Groff

OPINION AND ORDER

VAN ANTWERPEN, District Judge.

This interpleader action concerns a priority dispute between a federal tax lien and an investor’s security interest in a limited partnership. The parties have stipulated to the facts and present this case for resolution on cross-motions for summary judgment. The court is asked to determine the relative rights of the defendants to $794,382.00 in proceeds from the hquidation of (5) hmited partnership units of plaintiff Adelvision, L.P. (“Adelvision”). Adelvision and the Pennsylvania Department of Labor and Industry have been dismissed as parties to…