1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 363 S.W.2d
  5. 363 S.W.2d 379 (1962)
 

GUMMELT v. SOUTHWESTERN INDEMNITY COMPANY

No. 4071.

363 S.W.2d 379 (1962)

Ed GUMMELT, Sr. and Ed Gummelt, Jr., Appellants, v. SOUTHWESTERN INDEMNITY COMPANY, Appellee.

Court of Civil Appeals of Texas, Waco.

Rehearing Denied January 10, 1963.

Attorney(s) appearing for the Case

Riley, Jones, Boyd, Westbrook & Lovelace, Waco, for appellants.

D. B. Kultgen, Waco, for appellee.

McDONALD, Chief Justice.

This case presents the question of the priority of the lien of the State of Texas for Special Fuels Tax under former Article 7065b-14(g) (now Art. 10.17 Taxation General Vol. 20A V.A.T.S.), over the prior lien of a private creditor; and also, presents the question of whether a surety on a bond guaranteeing payment to the State of taxes due, who pays such taxes, under such bond upon default by the taxpayer, is subrogated to the priority...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases