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UNITED STATES v. McWILLIAMS

Civ. No. 8151.

234 F.Supp. 117 (1964)

UNITED STATES of America v. John D. McWILLIAMS, Ethel McWilliams, Elizabeth McWilliams, Connecticut General Life Insurance Company, Mutual Benefit Life Insurance Company, Connecticut Mutual Life Insurance Company.

United States District Court D. Connecticut.

Rehearing Denied September 29, 1964.

Attorney(s) appearing for the Case

F. Owen Eagan, Asst. U. S. Atty., Hartford, Conn., for plaintiff.

Curtiss Thompson, William M. Mack, Thompson, Weir & Barclay, New Haven, Conn., for John D., Ethel and Elizabeth McWilliams.

John Fassett, Frank E. Callahan, Wiggin & Dana, New Haven, Conn., for Conn. Gen. Life Ins. Co. and Conn. Mut. Life Ins. Co.

Edward Hennessey, III, Bruce W. Manternach, Robinson, Robinson & Cole, Hartford, Conn., for Mutual Benefit Life Ins. Co.

BLUMENFELD, District Judge.

This action is brought by the United States to obtain judgment against the defendant John McWilliams, the taxpayer, for certain outstanding and unpaid assessments of federal tax liabilities and to foreclose tax liens arising from these assessments against certain policies of life insurance issued and outstanding on the life of the taxpayer. Joined as parties defendant are Ethel McWilliams, the...

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