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IN THE MATTER OF THE LIQUIDATION OF AM. MUT. LIAB INS.

417 Mass. 724 (1994)

632 N.E.2d 1209

IN THE MATTER OF THE LIQUIDATION OF AMERICAN MUTUAL LIABILITY INSURANCE COMPANY & another.

Supreme Judicial Court of Massachusetts, Suffolk.

May 10, 1994.

Attorney(s) appearing for the Case

Thomas A. Barnico, Assistant Attorney General (Daniel W. Halston, Assistant Attorney General, with him) for the Commissioner of Insurance.

Joseph C. Tanski (Leonard G. Learner with him) for Connecticut Insurance Guaranty Association & others, amici curiae.

The following submitted briefs for amici curiae:

Christian M. Hoffman, Richard M. Brunell & Michael A. Albert for Coopers & Lybrand.

Linda A. Monica & Gordon F. Grimes, of Maine, Anthony R. Buonaguro & John Del Campo, of Virginia, for National Organization of Life and Health Insurance Guaranty Associations.

Thomas W. Jenkins, of Illinois, & James F. Kavanaugh, Jr., for National Conference of Insurance Guaranty Funds.

Present: WILKINS, ABRAMS, O'CONNOR, & GREANEY, JJ.

GREANEY, J.

A single justice of this court has reserved and reported four questions concerning the settlement made by the Commissioner of Insurance (commissioner), acting as the permanent receiver (receiver) of American Mutual Liability Insurance Company and American Mutual Insurance Company of Boston (collectively, American Mutual) with Coopers & Lybrand (Coopers), the former certified public accountant and auditor of American Mutual. That settlement was before...

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