Washington International Insurance v. United States

OPINION

NETTESHEIM, Judge.

This case is before the court after argument and supplemental briefing on defendant’s contested motion to dismiss for lack of subject matter jurisdiction.

FACTS

The following facts are well pleaded and undisputed. Washington International Insurance Company (“plaintiff”) is a corporate surety authorized by the United States Customs Service (“Customs”) to write single-entry bonds used by importers to gain entry of merchandise into the United States. During 1984 plaintiff issued approximately 46 entry bonds for Philip Lee-mack, d/b/a S & P Trading (“Leemack”), securing…