First N.H. Bank, National Ass'n v. Carrabassett Investment Corp.

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

McAULIFFE, District Judge.

This interpleader action involves a lien priority dispute between the Internal Revenue Service (“IRS”) and Carrabassett Investment Corp. (“Carrabassett”). Carrabassett and the IRS each have liquidated claims against Abigail D. Kimball (“Kim-ball”). Each seeks to reach and apply her beneficial interest in the Berger Trust, administered by First N.H. Bank1, to satisfy its claim to the exclusion of the other. The facts are undisputed, the issues are legal in character, and the parties agree that summary judgment is an…