Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United States

This is an appeal from a judgment entered by the United States District Court directing the clerk of the court to pay ap-pellee $28,673.16 from the funds in the registry of the court, and giving judgment against appellants in the amount of $1,903.02. Jurisdiction was conferred upon the district court by §§ 1335 and 2463, Title 28 United States Code, and § 7403, Title 26 United States Code.

Judgment for appellee was entered on September 5, 1961. A timely notice of appeal was filed. This court has jurisdiction to review the judgment entered below under the provisions of §§ 1291 and 1294(1), Title 28 United States Code.

We note that Seaboard and Hansen & Rowland appeal from the judgment, but that defendant creditors have not appealed from the judgment granting appellee priority over their claims.

This was an action in interpleader brought by appellants, interpleading plaintiffs below, to determine the relative rights of various creditors, including ap-pellee, in and to certain funds representing the profit from a completed construction job of Poland & Pfaff, Inc. (hereinafter referred to as “taxpayer”).

On or about December 31, 1956, taxpayer was awarded a government construction…