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IN RE LIQUIDATION OF HOME INS. CO.

No. 2008-440.

965 A.2d 1143 (2009)

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

Supreme Court of New Hampshire.

Opinion Issued: February 20, 2009.

Attorney(s) appearing for the Case

Nelson, Kinder, Mosseau & Saturley, P.C., of Manchester (William C. Saturley on the brief and orally) and Sheiness, Scott, Grossman & Cohn, L.L.P., of Houston, Texas (H. Miles Cohn on the brief), for the appellant.

Kelly A. Ayotte, attorney general (J. Christopher Marshall, attorney, on the memorandum of law and orally), and Rackemann, Sawyer & Brewster P.C., of Boston, Massachusetts (J. David Leslie and Eric A. Smith on the memorandum of law), for the respondent, the Commissioner of Insurance of the State of New Hampshire as Liquidator of the Home Insurance Company.

HICKS, J.

The appellant, Sheiness, Scott, Grossman & Cohn, L.L.P. (SSGC), challenges a ruling of the Trial Court (Conboy, J.) sustaining the assignment of pre-liquidation legal fees to Class V Residual Classification, RSA 402-C:44, V (2006), for priority of payment under the Insurers Rehabilitation and Liquidation Act, RSA ch. 402-C (2006). We affirm.

The parties do not dispute the relevant facts. SSGC rendered legal services between October 2002...

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