1. Home
  2. Browse Decisions
  3. F.2d
  4. 571 F.2d
  5. 571 F.2d 923 (1978)
 

UNITED STATES v. FULTON DISTILLERY, INC.

No. 76-1380.

571 F.2d 923 (1978)

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.

United States Court of Appeals, Fifth Circuit.

April 21, 1978.

Attorney(s) appearing for the Case

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, Gary R. Allen, M. Carr Ferguson, Asst. Attys. Gen., Tax Div., Dept. of Justice, Washington, D. C., for United States.

John M. Bovis, Atlanta, Ga., for Safeco Ins. Co.

Wynette J. Hewett, Washington, D. C., for other interested parties.

Before BROWN, Chief Judge, GEWIN and TJOFLAT, Circuit Judges.

JOHN R. BROWN, Chief Judge:

Fulton Distillery, Inc. (Fulton) engages in the spirited business of distilling liquor. To satisfy Bureau of Alcohol, Tobacco and Firearms (ATF) requirements for assurance of payment of excise taxes, Fulton obtained two surety bonds. After four of Fulton's excise tax payment checks were dishonored the Government demanded payment from Fulton and its surety, Highlands Insurance Co. (Highlands) and Safeco Insurance Co. (Safeco), but the taxes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases