MEMORANDUM OPINION AND ORDER
GODBEY, District Judge.
Before the Court is Appellant American States Insurance Co.'s ("ASIC") appeal from the Bankruptcy Court's Orders of January 13, 2004 and March 8, 2004. Because the Court determines that the Bankruptcy Court failed to give full effect to Pearlman v. Reliance and unduly limited a surety's equitable subrogation right under Texas common law, the Court vacates those orders and finds for ASIC....
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