McWILLIAMS, Justice.
The several parties involved in this litigation will hereinafter be referred to as follows: Samuel N. Beery, Commissioner of Insurance for the State of Colorado, as Commissioner; American Liberty Insurance Company, an Alabama corporation, as American; and Merchants Fire Insurance Company, a Colorado corporation, as Merchants.
In 1961 the Commissioner filed a claim against American, which in 1960 acquired all the assets and assumed all...
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