MEMORANDUM OPINION
ACKER, District Judge.
Plaintiff, Morrison Assurance Company (Morrison), initially filed this action against defendant, North American Reinsurance Corporation (NARe), on only one theory, namely, Count I, which charged the breach of a contract of reinsurance. Morrison, a casualty insurance company, had issued its basic liability insurance policy to Sand Mountain Coal Company, plus its umbrella policy to cover excess liability over the basic...
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