Deep Rock doctrine 〈美〉深层岩石原则 破产法上的一项原则。按此原则，在破产公司拥有控股权的股东〔controlling shareholder〕提出的不公平权利主张应服从于普通债权人或销货债权人〔trade creditor〕的权利主张。此原则来源于联邦最高法院判决的泰勒诉标准煤气和电力公司〔Taylor v. Standard Gas and Electric Co. (Deep Rock)〕一案，该案中被告以欺诈性手段向其母公司转移财产，该原则因其名称而得名。
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Deep Rock doctrine. Bankruptcy. The principle by which unfair or inequitable claims presented by controlling shareholders of bankrupt corporations may be subordinated to claims of general or trade creditors. • The doctrine is named for a corporation that made fraudulent transfers to its parent corporation in Taylor v. Standard Gas & Elec. Co., 306 U.S.
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