UNITED STATES v. WINTNER

Civ. A. No. 35830.

200 F.Supp. 157 (1961)

UNITED STATES of America, Plaintiff, v. Lillian WINTNER, and Alexander Brien, Administrator of the Estate of Alex S. Wintner, deceased, Defendants.

United States District Court N. D. Ohio, E. D.

December 8, 1961.


Attorney(s) appearing for the Case

Merle McCurdy, U. S. Atty., Cleveland, Ohio, for plaintiff.

Richard Katcher and Herbert B. Levine, Cleveland, Ohio, Ulmer, Berne, Laronge, Glickman & Curtis, Cleveland, Ohio, of counsel, for defendants.


KALBFLEISCH, District Judge.

This is an action pursuant to 26 U.S. C.A. §§ 7401 and 7403, to enforce income tax liens on the cash surrender values of certain life insurance policies of the taxpayer, the proceeds of the policies having been paid to the defendant, Lillian Wintner, widow of the taxpayer. As there was no evidence suggesting the liability of Alexander Brien, Administrator of Wintner's estate, when the term "defendant" is used herein it shall...

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