U S G Interiors, Inc. v. Commercial & Architectural Products, Inc.

In this case, the plaintiff, USG Interiors, Inc. (USG), appeals from a grant of summary judgment by the trial court in favor of the defendant, Commercial And Architectural Products, Inc. (CAP), on a breach of contract claim. For the year beginning January 1, 1989, USG seeks proration and reimbursement from CAP for a prorated portion of personal property taxes that USG paid on some of the assets purchased by CAP. In granting the motion, the trial court ruled that the contract was unambiguous and required USG to pay the personal property tax liability for the entire year.

The issues presented…