Legal Opinion

Aetna Insurance v. United States

United States Court of Claims

Decided March 17, 1972No. 371-70PublishedCited by 20 opinions

1Opinion of the CourtCowen, Chief Judge

By the parties’ cross-motions for summary judgment, we are called upon to decide again whether the right of the *715United States to set off the unpaid contract balance against taxes owed it by a Government contractor is superior to a claim to the same contract retainage by a Miller Act1 surety under its payment bond.

The material facts are not in dispute. Allied Electrical Company, Inc., hereinafter Allied, entered into a contract dated February 11,1965, with the General Services Administration to provide certain electrical work at Howard University, Washington, D.C. Plaintiff Aetna Insurance…

2Cases cited10 opinions

  1. United States v. Munsey Trust Co.Supreme Court of the United States · 1947
  2. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
  3. United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
  4. Trinity Universal Insurance Company and First National Bank in Dallas v. United StatesCourt of Appeals for the First Circuit · 1967
  5. Central Bank v. United StatesSupreme Court of the United States · 1953

5 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. United States Fidelity & Guaranty Co. v. United StatesUnited States Court of Claims · 1973
  2. United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
  3. United States v. General Douglas MacArthur Senior Village, Inc.Court of Appeals for the Second Circuit · 1972
  4. United States v. Zac A. Crittenden, Jr., D/B/A Crittenden Tractor CompanyCourt of Appeals for the Fifth Circuit · 1977
  5. H.T. Johnson, Acting Secretary of the Navy v. All-State Construction, Inc.Court of Appeals for the Federal Circuit · 2003

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