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U.S. v. AMERICAN MFRS. MUT. CAS. CO.

Nos. 88-1712, 88-1724.

901 F.2d 370 (1990)

UNITED STATES of America, Plaintiff-Appellant, v. AMERICAN MANUFACTURERS MUTUAL CASUALTY COMPANY, an Illinois corporation; Lumbermens Mutual Casualty Company, an Illinois corporation; United States Fidelity & Guaranty Company, a Maryland corporation, Defendants-Appellees. UNITED STATES of America, Plaintiff-Appellee, v. AMERICAN MANUFACTURERS MUTUAL CASUALTY COMPANY, an Illinois corporation; Lumbermens Mutual Casualty Company, an Illinois corporation; United States Fidelity & Guaranty Company, a Maryland corporation, Defendants-Appellants.

United States Court of Appeals, Fourth Circuit.

Decided March 9, 1990.

Rehearing Denied April 6, 1990.

Attorney(s) appearing for the Case

Michael James Roach (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, Tax Div., U.S. Dept. of Justice, Washington, D.C., Vinton DeVane Lide, U.S. Atty., Columbia, S.C., on brief), for plaintiff-appellant.

Alice F. Paylor (Rosen, Rosen & Hagood, Charleston, S.C., on brief), for defendants-appellees.

Before RUSSELL and WILKINS, Circuit Judges, and KELLAM, Senior United States District Judge for the Eastern District of Virginia, sitting by designation.

PER CURIAM:

Pursuant to the provisions of the Miller Act, 40 U.S.C. § 270a et seq., the United States brought this action to recover for federal withholding taxes due on certain bonded government construction contracts. The named defendants were all sureties of Merritt Dredging Company, Inc. ("Merritt"), a now bankrupt construction concern, employed by the United States Army Corps of Engineers ("Army Corps") during the fourth quarter of 1983 and the first...

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