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UNITED STATES v. SULLIVAN

Civ. A. Nos. 17402, 17747.

203 F.Supp. 1 (1962)

UNITED STATES of America, Plaintiff, v. Cornelius W. SULLIVAN, alias Neil Sullivan, et al., Defendants. UNITED STATES of America, Plaintiff, v. William L. KANN, et al., Defendants.

United States District Court W. D. Pennsylvania.

As Amended February 2, 1962.

Attorney(s) appearing for the Case

Joseph S. Ammerman, U. S. Atty., Pittsburgh, Pa., for United States of America.

John M. Reed, Reed & Egler, Pittsburgh, Pa., for Aetna Life Ins. Co.

Ferdinand T. Weil, Weil, Vatz & Weil, Pittsburgh, Pa., for William L. Kann, Estate of Stella H. Kann, deceased, William L. Kann, Jr., Elise K. Goldman and Betty K. Wilson.

Alexander Black, Buchanan, Ingersoll, Rodewald, Kyle & Buerger, Pittsburgh, Pa., for Lincoln National Life Ins. Co.; New England Mut. Life Ins. Co.; New York Life Ins. Co.; Metropolitan Life Ins. Co.

Gilbert J. Helwig, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., for Northwestern Mut. Life Ins. Co.; Prudential Ins. Co. of America; Manufacturers Life Ins. Co.; Penn Mut. Life Ins. Co.

Thomas Lewis Jones, Pittsburgh, Pa., for Equitable Life Assurance Society of United States; General American Life Ins. Co.

R. J. Cleary, Pittsburgh, Pa., for Pittsburgh Crushed Steel Co.

John A. McCann, Pittsburgh, Pa., for Cornelius W. Sullivan and Mary E. Sullivan.

K. Martin Worthy, Hamel, Morgan, Park & Saunders, Washington, D. C., for Life Ins. Association of America, amicus curiae.

JOHN L. MILLER, District Judge.

These two actions were instituted by the Government against certain taxpayers to foreclose liens for unpaid Federal income taxes assessed against the defendant taxpayers. The Government seeks to enforce such liens by collecting the cash value of each of the life insurance policies issued by the defendant companies on the lives of the taxpayers.

These actions having been tried by the Court without a jury, the Court makes the...

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