Abrams v. Union Bank

9 F.3d 1550 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Arnold Robert ABRAMS, et al., Plaintiff-Appellee, v. UNION BANK, et al., Defendants-Appellees. Earle HAGEN, Assignee for the Benefit of Creditors of Stephen H. Henry, Defendant-Appellee v. INTERNAL REVENUE SERVICE, Counter-defendant-Appellee and California Franchise Tax Board Counter-defendants-Appellees and Dr. Robert M. Peck, as Trustee for the Robert M. Peck, M.D. Inc., Defined Benefit Pension Trust; Ruth R. Peck, Counter-defendants-Appellants. Susie J. HENRY, Plaintiff-Appellee v. Ira REINER, et al., Defendants. No. 92-55304. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 31, 1993. Decided Nov. 2, 1993. Before: TANG, CANBY, and BEEZER, Circuit Judges. 1 AMENDED MEMORANDUM * 2 Robert and Ruth Peck appeal the district court's summary judgment in favor of the Internal Revenue Service ("IRS"). The court concluded the IRS' claim to interpleader funds had priority over the Pecks' claim. We…