United States v. Fidelity and Deposit Company, Etc., Fidelity and Deposit Company of Maryland

WIENER, Circuit Judge:

Plaintiff-Appellee the United States of America (the government) sued Defendant Appellant Fidelity and Deposit Co. of Maryland (“Fidelity”) to collect on two bonds issued by Fidelity, one of which was issued in 1984 and the other in 1986. These bonds provided, inter alia, that Fidelity was surety for the payment of excise taxes by a distillery, the Bay River Company (“Bay River”). After the United States moved for summary judgment Fidelity argued that the, 1984 bond was ambiguous, thus precluding summary judgment on it, and that governmental neglect should estop the…