Long Island Insurance v. S & L Delicatessen

OPINION OF THE COURT

Frank Composto, J.

Long Island Insurance Company has brought this inter-pleader action to determine which one or more of the inter-pleaded defendants is entitled to insurance proceeds of $9,268.15 due to defendant S & L Delicatessen (hereinafter referred to as defendant) as a result of a fire to its premises on February 8, 1977. Two of the interpleaded defendants — State of New York, Department of Taxation and Finance (hereinafter referred to as New York) and United States of America Department of Treasury-Internal Revenue Service (hereinafter referred to as United States)…