Court of Appeals for the Eleventh Circuit September 1, 1982, 80-6015 (William Kenneth Katsaris, Sheriff of Leon County, Florida v. United States of America, and Leon County)

PER CURIAM:

This is an appeal from an order of the district court dismissing the Internal Revenue Service’s claim to $220,031.10 against a fund interpleaded by the Sheriff of Leon County, Florida.

1

The sole issue is whether the judgment of the District Court was clearly erroneous in determining that there had been an abandonment of the money in question by the defendant Acosta. We reverse.

I.