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IN RE LIQUIDATION OF HOME INS. CO.

No. 2007-794.

953 A.2d 443 (2008)

In the Matter of The LIQUIDATION OF The HOME INSURANCE COMPANY.

Supreme Court of New Hampshire.

Opinion Issued: July 25, 2008.

Attorney(s) appearing for the Case

Orr & Reno, PA, of Concord (Ronald L. Snow and Lisa Snow Wade on the brief) and Morrison & Foerster LLP, of New York, New York (Gary S. Lee & a. on the brief and Kathleen E. Schaaf orally), for the appellant.

Kelly A. Ayotte, attorney general (J. Christopher Marshall, attorney, on the brief) and Rackemann, Sawyer & Brewster PC, of Boston, Massachusetts (J. David Leslie and Eric A. Smith on the brief, and Mr. Leslie orally), for the respondent.

HICKS, J.

The appellant, Century Indemnity Company (CIC), appeals an order of the Superior Court (Conboy, J.) sustaining a referee's ruling denying CIC's asserted setoff of reinsurance claims in the liquidation of The Home Insurance Company (Home). The respondent is Roger A. Sevigny, Commissioner of Insurance of the State of New Hampshire, solely as Liquidator of The Home Insurance Company (the liquidator). We reverse and remand.

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