In re Rogers
District Court, S.D. California
1Opinion of the Court
HARRISON, District Judge.
Petition for review of determination of the Referee has been presented by claimant Aetna Casualty & Surety Company. The sole question presented is whether a claim for a payment, made prior to bankruptcy, by a surety on a bond given by the bankrupt to secure the payment of taxes is entitled to priority under Section -64, sub. a (4) of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a (4). The facts in this case are not in dispute.
The equitable doctrine of subrogation is not new. Even without its general acceptance by the courts as a remedy for a surety who has discharged…
2Cases cited15 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Dayton v. StanardSupreme Court of the United States · 1916
- In Re Baltimore Pearl Hominy Co.Court of Appeals for the Fourth Circuit · 1925
- In Re Ingersoll Co.Court of Appeals for the Tenth Circuit · 1945
- In re VeitchDistrict Court, D. Connecticut · 1900
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3Cited by5 opinions
- Harris v. Supreme Plastics, Inc. (In Re Supreme Plastics, Inc.)District Court, N.D. Illinois · 1980
- In Re Co-Build Companies, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1982
- Federal Mutual Insurance Co. v. Gibbs (In Re Gibbs)United States Bankruptcy Court, W.D. Missouri · 1981
- In re ClevelandDistrict Court, E.D. North Carolina · 1956
- In re Page Express, Inc.District Court, D. Connecticut · 1963