Legal Opinion
Du-Mar Marine Service, Inc. v. State Bank & Trust Co.
District Court, E.D. Louisiana
Decided October 12, 1988No. Civ. A. 85-5591PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
MENTZ, District Judge.
This is an interpleader action filed by Du-Mar Marine Service, Inc. (“Du-Mar”) to determine which defendant has legal priority to the $36,332.50 in funds deposited by Du-Mar into the registry of the Court. The issue presented in this case is which of the two competing claimants, the United States of America (“United States”) by virtue of its tax lien, or State Bank & Trust Company of Golden Meadow (“State Bank”), by virtue of its rights under the Louisiana Accounts Receivable Statute, La. R.S. 9:3101, et seq., are entitled to the interpled fund.
The…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- Rice Investment Company v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- United States v. O. E. Morrison and R. E. MorrisonCourt of Appeals for the Fifth Circuit · 1957
- United States v. SiricoDistrict Court, S.D. New York · 1965
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3Cited by6 opinions
- Dupre v. Joe's Riverside Seafood, Inc.Louisiana Court of Appeal · 1991
- Buenting v. Crystal Cascades Civil, LLC (In Re Crystal Cascades Civil, LLC)United States Bankruptcy Court, D. Nevada · 2008
- Green Pastures Christian Ministries, Inc. v. United States Ex Rel. Internal Revenue Service (In Re Green Pastures Christian Ministries, Inc.)United States Bankruptcy Court, N.D. Georgia · 2010
- In re HillUnited States Bankruptcy Court, D. New Mexico · 1993
- Granaio, LLC v. City of New OrleansDistrict Court, S.D. Florida · 2026
1 more not listed; retrieve them via the Exa API.