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

No. 990.

44 F.Supp. 804 (1941)

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

District Court, E. D. Pennsylvania.

October 28, 1941.


Attorney(s) appearing for the Case

Gerald Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Michale Gould, Sp. Assts. to the Atty. Gen., for plaintiff.

Robert Dechert and Owen B. Rhoads, both of Philadelphia, Pa., and F. H. Nash, of Boston, Mass., for defendant.


KIRKPATRICK, District Judge.

This is an action by the United States to recover a penalty from the defendant Insurance Company, under 26 U.S.C.A. Int. Rev.Code, § 3710, on the theory that the defendant is in possession of a property right of the delinquent taxpayer and has failed to surrender it after demand. The defendant insured the taxpayer's life by a policy providing for certain specified cash surrender values. The beneficiaries are the son and daughter of...

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