Opinion ID: 12452
Heading Depth: 3
Heading Rank: 2

Heading: Nursery Associates' Interest in the $107,500 in Attorneys' Fees

Text: 43 For the same reasons that the government cannot set off the $107,500 in attorneys' fees against Marre's tax assessments, Nursery Associates cannot claim an interest in the $107,500 of the fee award which would be superior to Urquhart & Hassell's interest. Any rights that Nursery Associates has in that portion of the attorneys' fees under the turnover order are, at most, derivative of Marre's right to the fees. Thus, because the fees were awarded to Marre's attorneys, and not Marre, and because Nursery Associates' interest stems from Marre's right to the fees, Urquhart & Hassell's interest in the $107,500 of the attorneys' fees is superior to the interest held by Nursery Associates. 21 44