Don King Productions, Inc. v. Thomas

MINER, Circuit Judge:

Defendant-appellant the United States (the “government”) and defendant-appellant-appellee Richard Gidron appeal from a judgment entered in the United States District Court for the Southern District of New York (Haight, /.) establishing that the claim of defendant-appellee Althea Jones to interpleader funds had priority over the claim of Richard Gidron, which had priority over tax liens of the government. Don King Prods. v. Thomas, 749 F.Supp. 79, 85 (S.D.N.Y.1990).

The government contends that the district court erred in determining that Gi-dron’s claim had priority over…