FOIL, Judge.
At issue in this appeal is whether the insured, a Louisiana corporation, is a "resident" of the State of Louisiana for the purpose of determining whether the plaintiff's claim is a "covered claim" under the scope of the Louisiana Guaranty Law and if so, whether the Louisiana Insurance Guaranty Association (LIGA) is entitled to credits for various amounts of money received by the claimant and his spouse to offset its liability. We hold that a Louisiana...
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