District Court, D. New Hampshire February 18, 1993, Civ. No. 92-112-M (First N.H. Bank, National Ass'n v. Carrabassett Investment Corp.)

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

McAULIFFE, District Judge.

This interpleader action involves a lien priority dispute between the Internal Revenue Service (“IRS”) and Carrabassett Investment Corp. (“Carrabassett”). Carrabassett and the IRS each have liquidated claims against Abigail D. Kimball (“Kim-ball”).