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FLAX v. UNITED STATES

Civ. A. No. 18-59.

179 F.Supp. 408 (1959)

Janet FLAX, Plaintiff, v. UNITED STATES of America, and Joseph F. J. Mayer, District Director of Internal Revenue, Defendants.

United States District Court D. New Jersey.

December 22, 1959.

Attorney(s) appearing for the Case

Harkavy & Lieb, by Jerome S. Lieb, Newark, N. J., for plaintiff.

Chester A. Weidenburner, U. S. Atty., by Barbara A. Morris, Asst. U. S. Atty., Newark, N. J., United States Department of Justice, by Frank W. Rogers, Jr., Washington, D. C., Charles K. Rice, Richard M. Roberts, Washington, D. C., of counsel, for defendants.

HARTSHORNE, District Judge.

Plaintiff Flax is the beneficiary in several life insurance policies issued by the Metropolitan Life Insurance Company on the life of her brother, Edward A. Kleinman, now deceased. Kleinman had taken a series of policy loans from the Insurance Company on his policies in 1954. In addition, he had failed to pay substantial income taxes due the defendant United States, and in 1956 and 1957 the Government had obtained statutory liens for such...

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