Fidelity and Casualty Company of New York v. Dykstra

DEVITT, Chief Judge.

Money originally held by the State of Minnesota in the form of a warrant payable to the Dykstra and Roelofs Construction Co., hereinafter referred to as Dykstra, and now in the possession of the United States Government by reason of it being seized by the agents of the Internal Revenue Service, is claimed by both the plaintiff-surety — which became responsible, under a bond, for default in the payment of labor and materialmen by Dykstra as required in a road contract— and the United States which seeks taxes owed by Dykstra.

The facts are not in dispute and are set out in…