SOUTH ADAMS SAVINGS BANK v. Martel

MEMORANDUM AND ORDER WITH REGARD TO MASSACHUSETTS DEPARTMENT OF REVENUE’S MOTION FOR SUMMARY JUDGMENT (Document No. 18), MASSACHUSETTS DEPARTMENT OF REVENUE AND SOUTH ADAMS SAVINGS BANK’S JOINT MOTION FOR ATTORNEY’S FEES AND COSTS (Document No. 28), and THE INTERNAL REVENUE SERVICE’S MOTION FOR SUMMARY JUDGMENT (Document No. 2k)

NEIMAN, Chief Magistrate Judge.

Presently before the court are three motions arising out of this interpleader action commenced by South Adams Savings Bank (the “Bank”) and the $65,316.53 deposited with the court on or about June 28, 2007, on which both the Internal…