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ST. PAUL FIRE & MARINE INS. CO. v. BRIGGS

Nos. C9-90-1519, C4-90-1539.

464 N.W.2d 535 (1990)

ST. PAUL FIRE & MARINE INSURANCE COMPANY, Respondent, v. George E. BRIGGS, the Estate of Michael P. Wardwell, Defendants, Clifford H. Yentes, Respondent, Lowell C. Brutlag, Appellant, v. Sheridan J. BUCKLEY, as trustee in Bankruptcy for the Estate of Briggs Transportation Co., counterclaimant-intervenor, Respondent.

Court of Appeals of Minnesota.

Review Denied March 15, 1991.

Attorney(s) appearing for the Case

James M. Njus, Meyer, Njus, Anderson, Johnson & Nettles, P.A., Michael L. Brutlag, Brutlag, Miller & Okoneski, P.A., Minneapolis, for appellant.

Thomas P. Kane, John Michael Stoxen, Oppenheimer, Wolff & Donnelly, St. Paul, for St. Paul Fire and Marine Ins. Co.

Corey J. Ayling, O'Connor & Hannan, Minneapolis, for Clifford H. Yentes and Sheridan J. Buckley.

Considered and decided by SCHUMACHER, P.J., and PARKER and NIERENGARTEN, JJ.

OPINION

SCHUMACHER, Judge.

Respondent St. Paul Fire and Marine Insurance Company commenced this action in September of 1986, seeking a determination that a directors' and officers' liability policy it issued to the officers of Briggs Transportation Company did not cover claims brought by the State of Minnesota, the State of Nebraska, and the Internal Revenue Service (IRS) to recover unpaid taxes. The trial court...

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