JOHANSON, C.J.
¶ 1 Statewide General Insurance Agency, Inc. (Statewide) and its chief executive officer (CEO), Marcel Matar, appeal from the entry of summary judgment in favor of Insurance Commissioner Mike Kreidler (Commissioner) as receiver for Cascade National Insurance Company (Cascade). In the published portion of this opinion we address Statewide and Matar's argument that the amount due to the Commissioner was overstated because the Commissioner failed...
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