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

No. 7930.

130 F.2d 495 (1942)

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

Circuit Court of Appeals, Third Circuit.

Decided July 24, 1942.

Attorney(s) appearing for the Case

Bernard Chertcoff, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., on the brief), for appellant.

Robert Dechert, of Philadelphia, Pa., and Frederick H. Nash, of Boston, Mass. (Owen B. Rhoads, and Barnes, Dechert, Price & Smith, of Philadelphia, Pa., on the brief), for appellee.

Before JONES and GOODRICH, Circuit Judges, and LEAHY, District Judge.

JONES, Circuit Judge.

The question presented by this appeal is whether an insurance company, which has issued and delivered a policy of insurance on the life of a patron, is liable under Sec. 3710(b) of the Internal Revenue Code1 for refusing to turn over the cash surrender value of the policy to the Collector of Internal Revenue upon the latter's demand under Sec. 3710(a) of the Code because of an unpaid tax liability owing by the insured...

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