FAMILYFIRST BANK v. Kusek

MEMORANDUM AND ORDER WITH REGARD TO THE INTERNAL REVENUE SERVICE’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND MOTION FOR SUMMARY JUDGMENT (Document Nos. 38 and 13)

NEIMAN, United States Magistrate Judge.

This is an interpleader action commenced by FamilyFirst Bank f/k/a Ware Cooperative Bank (“the Bank”) concerning $97,019.13 remaining after foreclosing on a mortgage it held on real estate owned by David Kusek (“Kusek”) at 189 River Road in Ware, Massachusetts. The interpled parties include Kusek himself, Stanley Kusek, Sr. (“Kusek, Sr.”), Audra Lee Chartier (“Chartier”), Joe’s Truck Repair, the…