United States v. The McCabe Company, a Corporation, American Surety Company of New York v. The McCabe Company, a Corporation

VAN OOSTERHOUT, Circuit Judge.

The United States has appealed from final judgment dismissing its complaint against The McCabe Company, a corporation (McCabe). American Surety Company of New York (American Surety) has appealed from final judgment dismissing its cross-complaint against Mc-Cabe. The judgment dismissing as to McCabe was entered after the court, before trial, had sustained McCabe’s motions to dismiss the complaint and the cross-complaint upon the ground that they did not state a cause of action. The appeals involve common questions of law and fact. The relevant facts are stated,,…