Legal Opinion
Morrison Assurance Co. v. United States
United States Court of Claims
Decided October 27, 1983No. 195-81TPublishedCited by 20 opinions
1Opinion of the Court
OPINION
LYDON, Judge:
Plaintiff, a surety company, had underwritten Miller Act bonds on a National Park Service (Park Service) construction contract with Consolidated Building Corporation (CBC) pursuant to 40 U.S.C. § 270a (1976). In this action plaintiff seeks to recover $30,119.15, representing the final contract payment, which the Park Service withheld from it and paid over to the Internal Revenue Service (IRS) pursuant to a tax levy issued by the IRS. The IRS had levied on the unpaid contract proceeds, which were otherwise due plaintiff, because CBC had a Federal tax deficiency of…
2Cases cited16 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- American Farm Lines v. Black Ball Freight ServiceSupreme Court of the United States · 1970
- John Reiner & Company, Individually and to the Use of Kurz & Root Company (Incorporated) v. The United StatesUnited States Court of Claims · 1963
- Paragon Energy Corp. v. United StatesUnited States Court of Claims · 1981
11 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United Pacific Insurance Company, Reliance Insurance Company, and Reliance National v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Dependable Insurance Company, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Travelers Indemnity Co. v. United StatesUnited States Court of Claims · 1988
- Universal Surety Co. v. United StatesUnited States Court of Claims · 1986
- The Aetna Casualty and Surety Company v. The United StatesCourt of Appeals for the Federal Circuit · 1988
15 more not listed; retrieve them via the Exa API.