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CANNON v. NICHOLAS

Nos. 10467, 10468.

10 F.Supp. 718 (1935)

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

District Court, D. Colorado.

April 16, 1935.

Attorney(s) appearing for the Case

Wilbur F. Denious, Hudson Moore, and Dayton Denious, all of Denver, Colo., for petitioners.

Thomas J. Morrissey, U. S. Atty., and Ivor O. Wingren, Asst. U. S. Atty., both of Denver, Colo., for defendant.

SYMES, District Judge.

Two petitions filed in this court seek to quash warrants of distraint issued by the collector of internal revenue for the district of Colorado for the collection of unpaid income tax assessment for the year 1928, against one H. Brown Cannon, and under which he has levied upon and advertised for sale certain insurance policies taken out by said Cannon on his life. Margaret R. Cannon, beneficiary under a policy issued by the Capitol Life Insurance...

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