American Express Travel Related, Services Co. v. Kalish & Rice, Inc.

MEMORANDUM & ORDER

KEVIN THOMAS DUFFY, District Judge.

American Express Travel Related Services Company, Inc. (“American Express”) initiated this interpleader action against Kalish & Rice, Inc. (“K & R”), J. Roger Faherty (“Faherty”) and Regent Air Corporation (“Regent”) to determine the appropriate payee of funds held in an account for Regent. The United States of America (the “United States”) intervened and asserted the priority of its tax liens against Regent. Each party now moves for summary judgment pursuant to Fed.R.Civ.P. 56 as follows: K & R moves against all other parties; Faherty…