UNITED STATES v. HOPER

No. 11909.

242 F.2d 468 (1957)

UNITED STATES of America, Plaintiff-Appellant, v. Nelle A. HOPER et al., Defendants-Appellees.

United States Court of Appeals Seventh Circuit.

March 20, 1957.


Attorney(s) appearing for the Case

Robert Tieken, U. S. Atty., Chicago, Ill., Charles K. Rice, Asst. Atty. Gen., Kenneth E. Levin, Attorney, U. S. Department of Justice, Washington, D. C., Lee A. Jackson, A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., Donald S. Lowitz, Asst. U. S. Atty., Chicago, Ill., for appellant.

Jack Arnold Welfeld, Chicago, Ill., Donald H. Sanborn, Chicago, Ill., for appellees.

Before LINDLEY and SWAIM, Circuit Judges, and WHAM, District Judge.


SWAIM, Circuit Judge.

This is an action to enforce a lien of the United States for income tax upon the property of the delinquent taxpayer to the payment of such tax. The question presented is whether a government lien for delinquent income taxes obtained pursuant to Section 3670, 26 U.S.C.A. (I.R.C.1939), in the lifetime of the taxpayer against the taxpayer's interest in life insurance policies on his life, i. e., their...

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