RUDKIN, Circuit Judge.
The question presented by the present writ of error is this: May a surety company offset liabilities incurred by it as surety for a national bank against a claim by the receiver of the bank after insolvency, on a bond given by the surety company to indemnify the bank against loss sustained through the fraud or dishonesty of an employee? The facts in this case are identical with the facts before the court in United States Fidelity & Guaranty...
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