Legal Opinion
Amwest Surety Insurance v. United States
District Court, D. Connecticut
Decided September 26, 1994No. 3:92CV0221 (PCD)PublishedCited by 2 opinions
1Opinion of the Court
RULING ON CROSS MOTION FOR SUMMARY JUDGMENT
DORSEY, Chief Judge.
Cross motions for summary judgment are pending in this case. Plaintiff, as surety for SMP Developers, Inc., was obliged to perform on its bond when SMP defaulted in the performance of its contract with Credo Housing Development Corporation. Amwest has made payments of $87,199.89. The Internal Revenue Service (IRS) assessed SMP for unpaid taxes and filed liens therefor. It subsequently levied on Credo’s payments due SMP. Credo paid the IRS pursuant to the levy. Amwest claims a priority interest over the IRS lien and claims a…
2Cases cited9 opinions
- Pearlman v. Reliance InsuranceSupreme Court of the United States · 1962
- The National Shawmut Bank of Boston v. New Amsterdam Casualty Co., Inc.Court of Appeals for the First Circuit · 1969
- United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
- In The Matter Of J. V. Gleason Co., Inc.Court of Appeals for the Eighth Circuit · 1971
- Miller v. United StatesDistrict Court, N.D. California · 1991
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3Cited by2 opinions
- Dunn & Black, P.S. v. United StatesDistrict Court, E.D. Washington · 2005
- Travelers Property & Casualty Insurance v. Triton Marine Construction Corp.District Court, D. Connecticut · 2007