POPE, Presiding Judge.
These appeals involve a premium on a workers' compensation insurance policy which United Acoustical & Drywall Systems, Inc. ("United") obtained from Fidelity & Casualty Company of New York ("Fidelity"). In Case No. A96A1481, United appeals from the judgment in Fidelity's favor; in Case No. A96A1482, Fidelity cross-appeals. For the reasons set forth below, we reverse the judgment in Case No. A96A1481 and affirm the judgment in Case No...
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