This case was a dispute between an executor and a creditor of a deceased person. The executor, Vogel, was appointed by the court to administer the estate of the deceased. The creditor, Gruaz, had a claim against the estate for a debt owed to him. Vogel refused to pay the debt, arguing that the debt was not valid because it had not been approved by the court. The Supreme Court ruled in favor of Gruaz, holding that the executor was obligated to pay the debt, regardless of whether it had been approved by the court. The Court reasoned that the executor was obligated to pay all valid debts of the estate, and that the creditor had a right to have his claim heard and determined by the court. The Court also held that the executor was not entitled to withhold payment of the debt until the court had approved it. This case established that creditors of an estate have a right to have their claims heard and determined by the court, and that executors are obligated to pay valid debts of the estate, regardless of whether they have been approved by the court.

In the case of Vogel, Executor v. Gruaz, the Supreme Court was tasked with determining whether a foreign judgment could be enforced in a United States court. The majority opinion held that it could not because there was no treaty or other agreement between Switzerland and the United States providing for such enforcement. However, Justice Field dissented from this view arguing that although there may have been no formal treaty or agreement between the two countries on this issue, general principles of comity should allow for recognition and enforcement of foreign judgments in U.S courts as long as they are consistent with public policy and do not conflict with any laws or treaties already established by Congress. He argued further that since Swiss law had provided an adequate remedy to Gruaz’s claim against Vogel at home, he should be able to enforce his rights here in America without having to go through another trial process all over again simply due to jurisdictional issues.