Opinion
Massachusetts Suffolk, ss Case No. 00-3844F)
July 11, 2002
AGREED ORDER
The United States of America, named as the Department of the Treasury-Internal Revenue Service and Boston Edison Company hereby STIPULATE AND AGREE:
WHEREAS, Plaintiff filed the instant interpleader action on or about October 16, 2000 in the Plymouth County Superior Court, depositing into the court the surplus proceeds from a foreclosure sale of real estate owned by Cal and Patricia Whitworth in the amount of $51,362.20;
WHEREAS, the United States thereafter removed this action to the U.S. District Court for the District of Massachusetts and the interpled funds were transferred to the Clerk of the U.S. District Court;
WHEREAS, Boston Edison holds a judgment lien on the Cal Whitworth's property which judgment was entered on May 16, 1994, in the amount of $6,051 and an execution was filed about June 6, 1994 (See Attachment A);
WHEREAS, Cal Whitworth is currently indebted to Boston Edison for that judgment in the amount of $7,475.08, including interest through June 24, 2002 (See Attachment B);
WHEREAS, the United States holds a federal tax lien on all of Cal and Patricia Whitworth's property and rights to property in the amount of $51,981.83, including interest through June 30, 2002. (See Attachment C);
WHEREAS, the United States filed notices of federal tax liens against the property of Cal and Patricia Whitworth in March and December of 1997 (See Attachment D);
WHEREAS, on April 11, 2001, the Court awarded plaintiff $1,715.00 in attorney fees and $192.50 in costs (for a total of $2,078.50) incurred in connection with this interpleader action;
WHEREAS, on April 11, 2001, the Court endorsed plaintiffs motion to dismiss the plaintiff from this interpleader action;
WHEREAS, on May 18, 2001, the Court entered an order clarifying that the amount of the attorney fees awarded to plaintiff would be subtracted from any funds awarded to Boston Edison, and would not reduce any amount awarded to the United States;
WHEREAS, on September 5, 2001, a default judgment was entered against Cal B. Whitworth, Patricia E. Whitworth, Boston Water Sewer Commission and Boston Gas Company, for failing to plead or otherwise defend this action;
WHEREAS, on or about February 25, 2002, the attorney fees and costs awarded were distributed to plaintiffs attorney;
WHEREAS, the Clerk of the Court currently holds $51,257.26.
THEREFORE, it is hereby ORDERED that the funds currently held by the Clerk of the Court shall be distributed as follows:
(1) $5,296.58 to Boston Edison ($7,475.08, less the $2,078.50 awarded to plaintiff for attorney fees and costs);
(2) the remaining $45,960.68 of the interpled funds, (plus any additional interest accrued through the date of distribution, up to a maximum distribution of $51,981.83) to the United States; and
(3) the parties are to bear their own fees and costs relating to this matter.
By: /s/ Micheal K. Callahan By: /s/ Wendy J. Kisch ___________________________ ______________________ Michael K. Callahan, Esq. Wend J. Kisch, Esq. NSTAR Electric and Gas Corp. Trial Attorney, Tax Division Prudential Tower Department of Justice 800 Boylston Street, 17th Floor Ben Franklin Station Boston, MA 02199 Washington, D.C. 20044 (617) 424-2102 (202)307-6553 Attorney for the Defendant