MEYER v. UNITED STATES

No. 61.

375 U.S. 233 (1963)

MEYER v. UNITED STATES.

Supreme Court of United States.

Decided December 16, 1963.


Attorney(s) appearing for the Case

Samuel W. Sherman argued the cause for petitioner. With him on the brief was Martin A. Gettinger.

Joseph Kovner argued the cause for the United States. With him on the brief were Solicitor General Cox, Assistant Attorney General Oberdorfer and Louis F. Claiborne.

Richard Katcher filed a brief for Lillian Wintner, as amicus curiae, urging reversal.


MR. JUSTICE CLARK delivered the opinion of the Court.

The ultimate issue in this case is the applicability of the doctrine of marshaling of assets. The Government urges that it be applied to effect the collection of its junior income tax lien on the cash surrender value of certain life insurance policies. The senior lien is secured by the entire proceeds of the policies and absorbs practically all of their cash surrender...

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