Carmody v. Peck

This is an action in the nature of an interpleader seeking a determination regarding priorities in the distribution of monies realized on the sale of real estate from the decedent’s estate. Both the United States and the state of Connecticut have substantial claims for unpaid taxes. The action, as initially brought by the administrator, d.b.n., named both the state and the internal revenue service of the United States as party claimants. On November 25,1985, the court, D. Dorsey, J., dismissed the internal revenue service as a party defendant and granted the government’s motion to file a…