Usirs
Stockton Christian Life Center, Inc. v. United States Internal Revenue Service
Opinion
Opinion
Damrell, J.
MEMORANDUM AND ORDER
This matter is before the court on the motion of Joseph W. McCarthy (“McCarthy”) for summary adjudication in the above-entitled action. This action arises from an arbitration award in favor of defendant Neth Construction, Inc. (“Neth”) against plaintiff Stockton Christian Life Center, Inc. (“Stockton Christian”). Because a number of Neth’s creditors made claims to be paid from the award, Stockton Christian interpled the net amount awarded (the “funds”). Said funds are the subject of this action. By this motion, McCarthy seeks summary adjudication that his lien on the funds is superior to all other claimants. United Rentals, Inc., San Joaquin Steel (“SJS”), and San Joaquin Lumber Company (“SJLC”) have filed oppositions to McCarthy’s motion for summary adjudication. SJS has also filed a cross-motion for summary adjudication, seeking judgment that its lien has priority over the other claimants to the funds.
Plaintiff Stockton Christian alleged in its complaint that this court had jurisdiction under 28 U.S.C. § 1331 and that federal question jurisdiction exists because the priority of liens issued by the government are governed by federal laws 26 U.S.C. § 6323…