Legal Opinion

United States v. Fulton Distillery, Inc., Highlands Insurance Company, Safeco Insurance Company of America v. Waterfill & Frazier, Inc., Canco, Inc. And Waterfill Land Company, Inc., Third-Party

Court of Appeals for the Third Circuit

Decided April 21, 1978No. 76-1380Published

1Opinion of the Court

571 F.2d 923

UNITED STATES of America, Plaintiff-Appellee,

v.

FULTON DISTILLERY, INC., Defendant,

Highlands Insurance Company, Defendant-Appellant.

SAFECO INSURANCE COMPANY OF AMERICA, Defendant-Appellee,

v.

WATERFILL & FRAZIER, INC., Canco, Inc. and Waterfill Land

Company, Inc., Third-Party Defendants.

No. 76-1380.

United States Court of Appeals,

Fifth Circuit.

April 21, 1978.

Albert E. Phillips, George Reid, Atlanta, Ga., for defendant-appellant.

William L. Harper, U. S. Atty., Atlanta, Ga., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Chief, Appellate Section, Gilbert E. Andrews,…

2Cases cited11 opinions

  1. Erie Railroad v. TompkinsSupreme Court of the United States · 1938
  2. Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
  3. Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
  4. Hart v. United StatesSupreme Court of the United States · 1877
  5. United States v. Glidden Co.Court of Appeals for the Sixth Circuit · 1941

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