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UNITED STATES v. RAPHELSON

No. 86-1142.

802 F.2d 588 (1986)

UNITED STATES of America, Plaintiff, Appellee, v. Milton RAPHELSON, et al., Defendants, Appellees. Appeal of MASSACHUSETTS PROPERTY INSURANCE UNDERWRITING ASSOCIATION, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided October 7, 1986.

Attorney(s) appearing for the Case

Joseph J. Walsh and Sloane & Walsh, Boston, Mass., on brief, for defendant, appellant.

Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, David English Carmack, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., and William F. Weld, U.S. Atty., Boston, Mass., on brief, for plaintiff, appellee U.S.

Robert V. Deiana, James C. Donnelly, Jr., Michael R. Mosher and Mirick, O'Connell, DeMallie & Lougee, Worcester, Mass., on brief, for defendant, appellee Mechanics Bank.

Before BOWNES, BREYER and TORRUELLA, Circuit Judges.

BOWNES, Circuit Judge.

Defendant-appellant Massachusetts Property Insurance Underwriting Association (MPIUA) challenges an order of the district court granting a joint motion for partial summary judgment of plaintiff-appellee United States and defendant-appellee Mechanics Bank. MPIUA was the insurer of premises owned by Auburn Pipe Fabricators that were destroyed by fire. Both the United States and Mechanics Bank seek to recover the proceeds of the insurance policy...

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