L. Greif & Bros. v. Sweigart

Schaeffer, J.,

— In this interpleader proceeding a joinder of issue was filed in the form of a case stated. The facts are not in dispute, but the legal question for the court to determine is whether, under the facts and the laws of the Commonwealth of Pennsylvania and of the United States, plaintiff, as landlord, is entitled to the net proceeds of sale of certain personal property under distraint proceedings for rental or whether the Collector of Internal Revenue of the United States, at Philadelphia, is entitled thereto for the payment of social security taxes due by the tenant.

L. Greif &…