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UNITED STATES v. MASSACHUSETTS MUT. LIFE INS. CO.

No. 594.

38 F.Supp. 333 (1941)

UNITED STATES v. MASSACHUSETTS MUT. LIFE INS. CO.

District Court, D. Massachusetts.

April 22, 1941.

Attorney(s) appearing for the Case

Michael Gould, Sp. Asst. to the Atty. Gen. (Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe, Sp. Asst. to the Atty. Gen., on the brief), for plaintiff.

F. H. Nash (of Choate, Hall & Stewart) and Raymond P. Baldwin (of Stewart, Chase & Baldwin), both of Boston, Mass., for defendant.

SWEENEY, District Judge.

This is an action brought under 26 U.S. C.A. Int.Rev.Code, § 3710, wherein the United States seeks a judgment against the defendant to the extent of the value of property (or rights to property) in its hands belonging to one Edwin G. Robinson, Jr., which it failed to surrender on plaintiff's levy and demand. Except as to one dividend item, about which there is no controversy, and which will...

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