Home Indemnity Insurance v. Merchants Distributors, Inc.

The plaintiff, Home Indemnity Insurance Company (Home Indemnity), brought this action against the defendant, Merchants Distributors, Inc. (Merchants), for payment of a retrospective workers’ compensation insurance premium. A master’s report was adopted and thereafter, on cross motions for summary judgment, Mass.R.Civ.P. 56, 365 Mass. 824 (1974), judgment entered for Merchants.

*21We summarize the facts from the findings of the master.1 From 1970 until 1973, Home Indemnity provided Merchants with workers’ compensation liability insurance under a retrospective premium policy in which the premiums…