Alnor Check Cashing v. Katz

MEMORANDUM AND FINAL JUDGMENT

HUTTON, District Judge.

Presently before the Court is third-party defendant United States of America’s Motion to Dismiss under Fed.R.Civ.P. 12(b)(6) and plaintiff Alnor Check Cashing Company’s (“Alnor”) response.

I. FACTS AND PROCEDURAL DEVELOPMENTS

A. The Underlying Financial Transactions

The material facts are not in dispute. On November 29, 1991, the United States Treasury issued Treasurer’s Check Number 3007-7994192 in the amount of $9,390.90. The check identified the payee as:

Pay to

the Order of SOLAR RESEARCH CORP

ATTN JEFF KATZ

230 SOUTH BROAD

STREET

PHILADELPHIA,…