United States v. Fidelity & Deposit Co. of Maryland
District Court, D. Hawaii
1Opinion of the Court
ORDER AND DECISION
KAY, District Judge.
Trial on this matter of defendant’s liability as a surety for tax deficiencies of a contractor, pursuant to performance bonds, was submitted to this court by the parties under a stipulation of agreed statement of facts.
The issues in this case are 1) whether defendant is liable on a performance bond under Section 270a(d) of the Miller Act for contractor’s delinquent taxes when the notice of deficiency contained a typographical error in the due date of the delinquent taxes, 2) whether defendant is liable on a performance bond under Section 270a(d) of the…
2Cases cited2 opinions
- United States v. Kenneth James BensonCourt of Appeals for the Seventh Circuit · 1972
- Hopper v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1977
3Cited by2 opinions
- United States v. American Manufacturers Mutual Casualty Co.Court of Appeals for the Fourth Circuit · 1990
- United States v. American Manufacturers Mutual Casualty Company, an Illinois Corporation Lumbermens Mutual Casualty Company, an Illinois Corporation United States Fidelity & Guaranty Company, a Maryland Corporation, United States of America v. American Manufacturers Mutual Casualty Company, an Illinois Corporation Lumbermens Mutual Casualty Company, an Illinois Corporation United States Fidelity & Guaranty Company, a Maryland CorporationCourt of Appeals for the Fourth Circuit · 1990