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IN RE TED TRUE, INC.

Bankruptcy No. 386-31572 RCM-11.

94 B.R. 423 (1988)

In re TED TRUE, INC., Ted W. True, Debtors.

United States Bankruptcy Court, N.D. Texas, Dallas Division.

September 13, 1988.

Attorney(s) appearing for the Case

T. Glover Roberts, Dallas, Tex., Trustee.

Marcy E. Kurtz, Houston, Tex., for HPC.

MEMORANDUM OPINION

ROBERT McGUIRE, Chief Judge.

The Houston Pipe Line Company ("HPC") claims that involuntary payments it made to the Comptroller of Public Accounts of the State of Texas constitute a priority claim in the debtor's bankruptcy. The Trustee objects on the ground that § 507(d), 11 U.S.C. § 101, et seq., bars HPC's priority status. The Trustee objects to the priority status of HPC's claim, stating that HPC, as a subrogee of the...

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