Legal Opinion

CPS Electric, Ltd. v. United States

District Court, N.D. New York

Decided May 1, 2002No. 5:01-cr-00199PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM-DECISION AND ORDER

SCULLIN, Chief Judge.

I. INTRODUCTION

On February 8, 2001, CPS Electric, Ltd. (“CPS”) and American Manufacturers Mutual Insurance Company (“AMMIC”) filed this interpleader action seeking to determine the interests of the United States, Amdursky, Pelky, Fennell & Wallen, P.C. (“Amdursky”) and Dean P. Koski in $300,000, representing the gross proceeds of a settlement between CPS, AMMIC and Koski of a personal injury action that Ko-ski had filed on March 24, 1995. The United States claims an interest of $140,505.90, plus interest and statutory additions from July 31,…

2Cases cited10 opinions

  1. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  2. G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
  3. United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
  4. Van Es v. CommissionerUnited States Tax Court · 2000
  5. United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National BankCourt of Appeals for the Ninth Circuit · 1990

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3Cited by2 opinions

  1. Ramos v. Internal Revenue ServiceDistrict Court, N.D. New York · 2004
  2. United States v. MichelDistrict Court, E.D. New York · 2012

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