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INTERNATIONAL FIDELITY INS. CO. v. U.S.

No. 90-2974.

949 F.2d 1042 (1991)

INTERNATIONAL FIDELITY INSURANCE COMPANY, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided November 27, 1991.

Attorney(s) appearing for the Case

Joan I. Oppenheimer, Washington, D.C., argued (Gary R. Allen and Robert S. Pomerance, Washington, D.C., and Stephen B. Higgins, St. Louis, Mo., on brief), for appellant.

David B. Young, Kansas City, Mo., argued (G. Steven Ruprecht, on brief), for appellee.

Before ARNOLD, Circuit Judge, HEANEY, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.

ARNOLD, Circuit Judge.

This is a dispute over who is entitled to two progress payments earned by a contractor, Prudential Construction Systems, Inc., which defaulted on its obligation to install drywall at a construction site. The government, on behalf of the Internal Revenue Service, claims that it is entitled to the funds because Prudential has an outstanding tax debt. International Fidelity Insurance Company, which assumed Prudential's obligations after it defaulted...

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