1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 65 F.Supp.
  5. 65 F.Supp. 415 (1946)
 

SMITH v. DONNELLY

Civil Action No. 414.

65 F.Supp. 415 (1946)

SMITH v. DONNELLY, Collector of Internal Revenue, et al.

District Court, E. D. Louisiana, New Orleans Division.

April 6, 1946.

Attorney(s) appearing for the Case

Walter B. Hamlin, of New Orleans, La., for plaintiff.

Herbert W. Christenberry, U. S. Atty., and Richard B. Montgomery, Jr., both of New Orleans, La., for New York Life Ins. Co. and State Life Ins. Co.

Milton W. Mangus, of Indianapolis, Ind., for State Life Ins. Co.

John May and Henry & Kelleher, all of New Orleans, La., for Travelers Ins. Co.

Harry P. Gamble, of New Orleans, La., for Guaranty Income Life Ins. Co. of Baton Rouge.

BORAH, District Judge.

In this action plaintiff seeks to prevent the United States from seizing the cash surrender value of eighteen insurance policies taken out by James Monroe Smith, her husband, on his life, and of three policies taken out by her on her life. The relief asked is that warrants of distraint, seizure, levy and demand issued by the United States Collector of Internal Revenue at New Orleans, Louisiana, be quashed and vacated.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases