#### THE REAL ESTATE TRUST COMPANY v. GURNEY P. HOOD, Commissioner.

(Filed 15 March, 1933.)

Appeal by defendant from Clement, J., at August Term, 1932, of BUNCOMBE.

Civil action to establish preference, or priority of plaintiff’s claim, to funds in hands of liquidating agent of insolvent bank.

From a judgment for plaintiff, the defendant appeals.

Harkins, Van Winkle & Walton for plaintiff.

Johnson, Smathers & Rollins and T. A. Uzzell, Jr., for defendant.

Peb CubiaM.

The facts in the instant ease are so nearly identical

with those appearing in the case of Flack v. Hood, Comr., ante, 337, as to be controlled by the same principles.

Affirmed.