Court of Appeals for the Sixth Circuit April 27, 1998, No. 97-3385 (American Trust v. American Community Mutual Insurance)

OPINION

KENNEDY, Circuit Judge.

Defendant Edgar F. Bradley, II, appeals the District Court’s order granting summary judgment in favor of the United States in these consolidated breach of contract and interpleader actions. In its complaint in the interpleader action, the United States sought enforcement of tax liens against insurance sales commissions attributable to defendant.