Capitol Indemnity Corporation v. United States of America, Defendant-Third Party v. Mt. Vernon Township High School District 201, Third Party
Court of Appeals for the Third Circuit
1Opinion of the Court
CUMMINGS, Circuit Judge.
This appeal involves competing rights in a “progress payment” earned during the course of an ill-fated construction contract. The payment was designated for the general contractor, levied on by the Internal Revenue Service, and claimed by the completing surety for itself and a host of subcontractors. On cross-motions for summary judgment, the district court found that the funds belonged in part to the subcontractors and in part to the surety. The government has appealed this determination and we reverse.
FACTS
In May 1991, Mt. Vernon Township High School District No. 201…
2Cases cited23 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
- United States v. R. F. Ball Construction Co.Supreme Court of the United States · 1958
- La Throp v. Bell Federal Savings & Loan Ass'nIllinois Supreme Court · 1977
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