CANNON v. NICHOLAS

Nos. 1289, 1290.

80 F.2d 934 (1935)

CANNON v. NICHOLAS, Collector of Internal Revenue (two cases).

Circuit Court of Appeals, Tenth Circuit.

December 9, 1935.


Attorney(s) appearing for the Case

Dayton Denious, of Denver, Colo. (Wilbur F. Denious and Hudson Moore, both of Denver, Colo., on the brief), for appellants.

S. E. Blackham, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and J. E. Garvey, Sp. Assts. to the Atty. Gen., and Ivor O. Wingren, Asst. U. S. Atty., and Thomas J. Morrissey, U. S. Atty., both of Denver, Colo., on the brief), for appellee.

Before PHILLIPS, McDERMOTT, and BRATTON, Circuit Judges.


McDERMOTT, Circuit Judge.

To collect income taxes for 1928 due from H. Brown Cannon, the collector seized under warrant of distraint three policies of insurance upon the life of Cannon, and one annuity contract issued to him. The collector then advertised for sale at public auction those policies and the contract, describing them only as "Three life insurance policies issued by the Capitol Life Insurance Company of Denver, Colo., upon the life of H. Brown Cannon as...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases