The opinion of the court was delivered by: Christina A. Snyder United States District Judge
FRCP 54(b) AMENDED FINAL JUDGMENT ON COUNTERCLAIM FOR INTERPLEADER
This matter came before the Honorable Christine A. Snyder on counterclaim defendant United States of America's Motion For Summary Judgment. (Dkt No. 25). On November 19, 2012, the Court issued an Order granting in part and denying in part the motion, and deferring in part ruling on the summary judgment motion.
(Dkt No. 44). By its order, the Court found that the United States' May 22, 2009, tax lien on the Interpleader Fund is superior to counterclaim defendant Hartford's claims, but the United States' remaining liens are subordinate to Hartford's claims. The Court deferred ruling on the amount of the United States' claim arising out of the May 22, 2009 tax lien. (Dkt No. 44)
The Court, having issued an order ruling on the summary judgment motion (Dkt No. 44), and the counterclaim parties' having filed a Stipulation for Entry of FRCP 54(b) Amended Judgment with Respect to Counterclaim for Interpleader, HEREBY FINDS that there is no just reason for delay in entry of final judgment on the counterclaim action. Good case appearing therefor,
IT IS ORDERED AND ADJUDGED that:
1. Judgment on the interpleader is entered in favor of the Unites States in the amount of $85,217.34, plus accrued interest after October 31, 2012, pursuant to the United States' federal tax lien filed on May 22, 2009. The United States' federal tax liens filed on September 30, 2009, November 30, 2009, March 12, 2010, and July 27, 2010 are junior in priority to the claims of Hartford.
2. Judgment on the interpleader in favor of Hartford in the amount of $298,368.44.
Presented by: ANDRE BIROTTE JR. United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division /s/___________________________ THOMAS D. COKER Assistant United States Attorney Attorneys for the United States of America
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