In Re Ross

GOODMAN, District Judge.

California Western States Life Insurance Co. has petitioned for a review of the order of the Referee in Bankruptcy disallowing priority for a claim which it filed against, the bankrupt estate as the assignee of a wage claimant. The issue has been submitted to the Court, as it was to the Referee, upon an agreed statement of facts.

Claimant was the insurer under a policy of Unemployment Disability Insurance covering the employees of the bankrupt. The policy was issued pursuant to a Voluntary plan of disability insurance entered into by the bankrupt and his employees in…