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  5. 967 A.2d 315 (2009)
 

CONTINENTAL INS. CO. v. HONEYWELL INTERNATIONAL, INC.

DOCKET NO. A-1973-08T1, DOCKET NOS. A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1, A-1986-08T1

967 A.2d 315 (2009)

406 N.J. Super. 156

CONTINENTAL INSURANCE COMPANY, as successor by merger to Fidelity & Casualty Company of New York and as successor in interest as to certain policies issued by Harbor Insurance Company and London Guarantee & Accident Company of New York, National Fire Insurance Company Of Hartford, as successor by merger to Transcontinental Insurance Company, Columbia Casualty Company and Continental Casualty Company, Plaintiffs-Respondents, v. HONEYWELL INTERNATIONAL, INC., California Coastal Communities, Inc., Mafco Consolidated Group, Inc., Mack Trucks, Inc., PPP Corporation, Resco Holdings, LLC, Rust Engineering & Construction, Inc., Rust International, Inc., Swindell Dressler International Company, Waste Management Holdings, Inc., Wheelabrator Air Pollution Control, Inc., Wheelabrator Technologies, Inc., and UOP LLC, Defendants-Appellants, and Allianz Insurance Company, Allianz Underwriters, Inc., Allianz Underwriters Insurance Company, Allstate Insurance Company, as successor in interest to Northbrook Insurance Company and Northbrook Excess & Surplus Insurance Company, American Centennial Insurance Company, American Home Assurance Company, American International Specialty Lines Insurance Company, f/k/a American International Surplus Lines Insurance Company, American International Underwriters Corporation, American Motorist Insurance Company, Central National Insurance Company of Omaha, Century Indemnity Company, as successor to California Union Insurance Company and Insurance Company of North America, Employers Insurance Company of Wausau, as successor to Employers Mutual Liability Insurance Company of Wausau, Wisconsin, Employers Mutual Casualty Company, Federal Insurance Company, Fireman's Funds Insurance Company, First State Insurance Company, Hartford Accident and Indemnity Company, Highlands Insurance Company, Industrial Underwriters Insurance Company, Insurance Company of the State of Pennsylvania, Lexington Insurance Company, Certain Underwriters at Lloyd's of London and the Lloyd's of London Market Companies, National Union Fire Insurance Company of Pittsburgh, PA., Nationwide Indemnity Company, as successor to certain policies issued by Employers Mutual Liability Insurance Company of Wisconsin, Northern Assurance Company of America, as successor to Employers' Surplus Lines Insurance Company, North River Insurance Company, Old Republic Insurance Company, Republic Insurance Company, St. Paul Mercury Insurance Company, Tig Insurance Company, as successor in interest on certain policies issued by International Insurance Company, Travelers Casualty and Surety Company, as successor to Aetna Casualty & Surety Company, Travelers Indemnity Company, Twin City Fire Insurance Company, United States Fire Insurance Company, Westchester Fire Insurance Company, as successor to certain policies issued by United States Fire Insurance Company and International Insurance Company, and Zurich International (Bermuda) Ltd., Defendants-Respondents, and Mafco Consolidated Group, Pullman Passenger Car Co., and U.S. Filter Corporation, Third-Party Defendants. Honeywell International, Inc., Plaintiff-Respondent, v. Travelers Casualty and Surety Company, as successor-in-interest to Aetna Casualty and Surety Company, Hartford Accident & Indemnity Company, First State Insurance Company, New England Reinsurance Corporation, Twin City Fire Insurance Company, Century Indemnity Company, for itself and as successor-in-interest to Insurance Company of North America, Westchester Fire Insurance Company, Government Employees Insurance Company, Evanston Insurance Company, Royal Indemnity Company, Employers Mutual Casualty Company, Midstates Reinsurance Corporation, and Nationwide Indemnity as agent for and on behalf of Employers Insurance Company of Wausau, Defendants-Appellants, and American Reinsurance Company, Continental Insurance Company, for itself and as successor-in-interest to London Guarantee & Accident Company of New York, Dairyland Insurance Company, Fireman's Fund Insurance Company, International Insurance Company, National Casualty Company, and Republic Insurance Company, Defendants.

Superior Court of New Jersey, Appellate Division.

Decided March 24, 2009.

Attorney(s) appearing for the Case

Joseph P. Thacker (Cooper & Walinski) of the Ohio bar, admitted pro hac vice, argued the cause for appellants Resco Holdings, LLC, Rust Engineering & Construction, Inc., Rust International, Inc., Waste Management Holdings, Inc., Wheelabrator Air Pollution Control, Inc., and Wheelabrator Technologies, Inc. in A-1973-08T1 and respondent PPC Corporation in A-1973-08T1 (Greenberg Traurig, LLP and Walder, Hayden & Brogan, PA, attorneys; Barry H. Evenchick, Thomas J. Spies and Robert J. Donaher, of counsel and on the briefs; Mr. Thacker and Keven D. Eiber (Brouse McDowell) of the Ohio bar, admitted pro hac vice, on the briefs).

David E. Schoenfeld (Grippo & Elden, LLC) of the Illinois bar, admitted pro hac vice, argued the cause for respondents Continental Insurance Company, National Fire Insurance Company of Hartford, Columbia Casualty Company, and Continental Casualty Company in A-1973-08T1 (Coughlin Duffy, LLP, attorneys; Suzanne Cocco Midlige, Christopher S. Franges, Mr. Schoenfeld, Marc S. Lauerman (Grippo & Elden, LLC) of the Illinois bar, admitted pro hac vice, and Brian J. Mowbray (Grippo & Elden, LLC) of the Illinois bar, admitted pro hac vice, of counsel and on the briefs).

Robert W. Mauriello, Jr., Morristown, argued the cause for respondents Travelers Casualty and Surety Company and The Travelers Indemnity Company in A-1973-08T1 (Graham Curtin, attorneys; Mr. Mauriello, on the brief).

Andrew T. Frankel (Simpson, Thacher & Bartlett, LLP) of the New York bar, admitted pro hac vice, argued the cause for appellant Travelers Casualty and Surety Company in A-1976-08T1, 1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1 and A-1986-08T1 (Cuyler Burk, PC, attorneys; Stefano Calogero, Mr. Frankel and Seth A. Ribner (Simpson, Thacher & Bartlett, LLP) of the New York bar, admitted pro hac vice, on the brief).

James P. Ruggeri (Hogan & Hartson) of the Washington, D.C. bar, admitted pro hac vice, argued the cause for appellants Hartford Accident & Indemnity Company, First State Insurance Company, New England Reinsurance Corporation and Twin City Fire Insurance Company in A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1, and A-1986-08T1 (Carroll, McNulty & Kull, LLC, attorneys; Gary S. Kull, Mr. Ruggeri, William J. Bowman (Hogan & Hartson) of the Washington, D.C. bar, admitted pro hace vice, and James G. Christiansen (Hogan & Hartson) of the Washington, D.C. bar, admitted pro hac vice, on the brief).

Michael J. Lynch (K & L Gates, LLP) of the Pennsylvania bar, admitted pro hace vice, argued the cause for appellant in A-1973-08T1 and respondent Honeywell International in A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1 and A-1986-08T1 (K & L Gates, LLP, attorneys; Mr. Lynch, Donald E. Seymour (K & L Gates) of the Pennsylvania bar, admitted pro hace vice, and John T. Waldron, III (K & L Gates) of the Pennsylvania bar, admitted pro hac vice, of counsel and on the brief; and Donald W. Kiel and Robert F. Pawlowski, on the brief).

White & Williams, Cherry Hill, attorneys for appellants Century Indemnity Company, Westchester First Insurance Company, Republic Insurance Company and Government Employees Insurance Company in A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1, and A-1986-08T1, and respondents Northern Assurance Company of America and Republic Insurance Company in A-1973-08T1, join in the brief of appellants.

Traub, Lieberman, Straus & Shrewsberry, LLP, Edison, attorneys for appellant Evanston Insurance Company in A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1 and A-1986-08T1, join in the brief of appellants.

Christie, Pabarue, Mortensen & Young, Westmont, attorneys for appellant Royal Indemnity Company in A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1 and A-1986-08T1, join in the brief of appellants.

Wilson, Elser, Moskowitz, Edelman & Dicker, LLP, Newark, attorneys for appellant MidStates Reinsurance Corporation in A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1 and A-1986-08T1, join in the brief of appellants.

Smith, Stratton, Wise, Heher & Brennan, LLP, Princeton, attorneys for appellant Employers Mutual Casualty Company in A-1973-08T1, A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1 and A-1986-08T1, join in the brief of appellants.

Schwartz, Simon, Edelstein, Celso & Kessler, LLP, Florham Park, attorneys for appellants Employers Insurance Company of Wausau and National Casualty Company in A-1976-08T1, A-1978-08T1, A-1979-08T1, A-1981-08T1, A-1982-08T1, A-1983-08T1, A-1984-08T1 and A-1986-08T1, join in the brief of appellants.

Before Judges CUFF, FISHER and BAXTER.

The opinion of the court was delivered by

FISHER, J.A.D.

The Supreme Court recently observed that "our federal system requires that courts of sister states, when appropriate, extend comity to one another," and reiterated its adherence to the general rule that, when substantially similar suits are filed in separate jurisdictions, the court that first acquires jurisdiction takes precedence in the absence of special equities. Sensient Colors Inc. v. Allstate...

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