American Fidelity Fire Insurance v. United States

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

HORTON, District Judge.

American Fidelity Fire Insurance Company, plaintiff, brought the above styled action, pursuant to 26 U.S.C. § 7426, to recover retainage funds previously held by Allen & O’Hara, Inc., and levied upon by the Internal Revenue Service. The funds were due Norris Contractors, Inc., upon completion of a subcontract with Allen & O’Hara, Inc., but Norris ultimately defaulted. Plaintiff, as surety for Norris, was required to complete the contract at a cost of $7,241.57 and then claimed the retainage funds by right of…