United States v. Milton Raphelson, Appeal of Massachusetts Property Insurance Underwriting Association

BOWNES, Circuit Judge.

Defendant-appellant Massachusetts Property Insurance Underwriting Association (MPIUA) challenges an order of the district court granting a joint motion for partial summary judgment of plaintiff-appellee United States and defendant-appellee Mechanics Bank. MPIUA was the insurer of premises owned by Auburn Pipe Fabricators that were destroyed by fire. Both the United States and Mechanics Bank seek to recover the proceeds of the insurance policy: the United States to collect on federal tax liens against Auburn and Mechanics Bank to collect on a security interest in the…