OPINION OF THE COURT
FAHEY, J.
I
This appeal arises from the refusal of Arthur Hilger and Sally Bisher (collectively, defendants), who were officers of nonparty McGonigle and Hill Roofing, Inc. (M&H), to seek insurance coverage from nonparty New York State Insurance Fund (SIF), M&H's insurer, with respect to a judgment plaintiff Town of Amherst (Town) has against M&H (Town judgment). There is no dispute that M&H, which is now dissolved...
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