UNITED STATES v. WILSON

Civ. A. No. 451-59.

182 F.Supp. 567 (1960)

UNITED STATES of America, Plaintiff, v. Anthony J. J. A. WILSON, Hedwig C. Wilson, Massachusetts Mutual Life Insurance Company and Travelers Insurance Company, Defendants.

United States District Court D. New Jersey.

March 31, 1960.


Attorney(s) appearing for the Case

Chester A. Weidenburner, U. S. Atty., Newark, N. J., by Harold Weideli, Jr., Asst. U. S. Atty., Rahway, N. J., for the government.

Rospond & Rospond, Newark, N. J., by Felix Rospond, Newark, N. J., for defendant Anthony J. J. A. Wilson.


WORTENDYKE, District Judge.

In this action the Government seeks to foreclose an asserted lien for unpaid income taxes upon the cash surrender values of two life insurance policies issued by the defendant insurance companies upon the life of defendant taxpayer and allegedly assigned to taxpayer's codefendant wife during the lifetime of insured. (The insured is still living.)

The complaint alleges that, within the time allowed for collection of the net unpaid...

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