Legal Opinion
Washington Irrigation & Development Co. v. United States
Washington Supreme Court
Decided March 24, 1988No. 54084-5PublishedCited by 4 opinions
1Opinion of the CourtDurham, J.
The Washington Irrigation & Development Company (WIDCO) initiated this interpleader action in Lewis County in 1983 to determine to whom it should pay a *290debt it owed to J. C. O'Connor Construction, Inc. Claims to the debt had been asserted by the United States Internal Revenue Service and Rainier National Bank. The IRS and Rainier tried the action to the court and both parties now challenge the trial court's order disbursing the interpleaded funds. We affirm in part and reverse in part.
I
Facts
In October 1980, O'Connor entered into a financing arrangement with Rainier. Under the arrangement,…
2Cases cited20 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Bruning v. United StatesSupreme Court of the United States · 1964
- American Iron & Steel Manufacturing Co. v. Seaboard Air Line RailwaySupreme Court of the United States · 1914
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- Bank of China v. Wells Fargo Bank & Union Trust Co. (Two Cases)Court of Appeals for the Ninth Circuit · 1953
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3Cited by4 opinions
- Paul Revere Life Insurance Company v. Lola V. BrockCourt of Appeals for the Sixth Circuit · 1994
- Paul Revere Life Insurance v. BrockCourt of Appeals for the Sixth Circuit · 1994
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- Sun Life Assurance Company Of Canada, V Abriel C. Lee, Resp Heidi A. LeeCourt of Appeals of Washington · 2017