United States Ninth Circuit

Where parties to a surety contract, clearly chose to insure for tax obligations, both the state and federal governments are intended beneficiaries of a surety bond that insured a sub-contractor's performance, to the extent of the sub-contractor's past due tax obligations.

Appellate Information

• Argued 11/06/2001
• Decided 05/03/2002
• Published 05/03/2002

Judges

• BERZON, Circuit Judge., Before: THOMPSON, O'SCANNLAIN and BERZON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• John A. Dudeck, Jr.,Tax Division, United States Department of Justice;  Roxann C. Bulman and Kurt Kawafuchi, Department of the Attorney General, State of Hawaii, for the defendants-appellants., Michael N. Tanoue, The Pacific Law Group, Honolulu, HI, for the plaintiff-appellee.