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AETNA INSURANCE COMPANY v. UNITED STATES

No. 371-70.

456 F.2d 773 (1972)

AETNA INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

March 17, 1972.

Attorney(s) appearing for the Case

Edward Gallagher, Washington, D. C., attorney of record, for plaintiff.

Ira Mark Bloom, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, LARAMORE, Senior Judge, and DAVIS, COLLINS, SKELTON, NICHOLS, and KASHIWA, Judges.

ON PLAINTIFF'S MOTION AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

COWEN, Chief Judge:

By the parties' cross-motions for summary judgment, we are called upon to decide again whether the right of the United States to set off the unpaid contract balance against taxes owed it by a Government contractor is superior to a claim to the same contract retainage by a Miller Act1 surety under its payment bond.

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