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UNITED STATES v. METROPOLITAN LIFE INS. CO.

No. 297.

130 F.2d 149 (1942)

UNITED STATES v. METROPOLITAN LIFE INS. CO. et al.

Circuit Court of Appeals, Second Circuit.

July 15, 1942.

Attorney(s) appearing for the Case

Jerome H. Doran, Asst. U. S. Atty., and Mathias F. Correa, U. S. Atty., both of New York City, for appellant.

Frederick H. Nash, of Boston, Mass., and William B. Moore, of New York City (Tanner, Sillcocks & Friend, of New York City, of counsel), for appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

The plaintiff appeals from a summary judgment dismissing its complaint upon the following state of facts. The defendant, Nistle, became indebted to the plaintiff for deficiencies in income taxes assessed against him for the years 1926 and 1932. Part of these he paid but there remained due more than $5,000, none of which the plaintiff has been able to collect. Nistle had taken out two life insurance policies in the defendant company, one of...

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