SMITH, J.
This is an appeal by Aetna Casualty and Surety Company (Aetna or insurer), from a decision by the reviewing board of the Department of Industrial Accidents (DIA) which held that Aetna, rather than the Workers' Compensation Trust Fund (Trust Fund), was responsible for the payment of compensation benefits to James Armstrong (employee), because Aetna had not properly cancelled its workers' compensation insurance policy issued to Town and Country Carpentry ...
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