CIT Corporation v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SPENCER WILLIAMS, District Judge.

Plaintiff filed this action in inter-pleader in Superior Court of the City and County of San Francisco to facilitate the resolution of conflicting tax liens. The United States, the State of California and the County of Mendocino all assert claims against the insufficient assets of one William Van Pelt. The action was removed to this court upon petition of the United States pursuant to 28 U.S.C. § 1444. The matter came before the court on May 26, 1972 on the motion of the United States for Summary Judgment. The following…