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UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 10 KAREN FIELD, TRUSTEE OF THE No. 2:15-cv-00241-TLN-DB

DESHON REVOCABLE TRUST,

12 Plaintiff, ORDER v. 14 UNITED STATES OF AMERICA, et al., 15 Defendants.

17 This matter is before the Court on Defendant United States of America’s (“United States”) Motion to Determine Priority and to Disburse Interpleader Funds. (ECF No. 190.) Defendants William Lopez (“Lopez”), Manyun Natsu (“Natsu”), Gary W. Rogers (“Rogers”), and Capital One Financial Corporation (“Capital One”) filed oppositions. (ECF Nos. 191, 193, 194.) The United States filed a reply. (ECF No. 195.) Also before the Court is Defendant California Franchise Tax Board’s (“CFTB”) Motion for Summary Judgment and Payment of Interpleader Funds. (ECF No. 196.) Lopez, Natsu, Rogers, and Capital One filed oppositions. (ECF Nos. 197, 198, 199.) CFTB filed a reply. (ECF No. 201.) For the reasons set forth below, the Court GRANTS both motions. /// /// I. FACTUAL AND PROCEDURAL BACKGROUND …