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EQUITABLE LIFE ASSURANCE SOCIETY OF U. S. v. UNITED STATES

No. 6143.

331 F.2d 29 (1964)

The EQUITABLE LIFE ASSURANCE SOCIETY OF the UNITED STATES, Defendant, Appellant, v. UNITED STATES of America, Plaintiff, Appellee.

United States Court of Appeals First Circuit.

April 27, 1964.

Attorney(s) appearing for the Case

Stuart A. McCarthy, New York City, with whom James P. Lynch, Jr., Boston, Mass., Thomas J. Craig, Jr., Charles W. Muller, New York City, and Nutter, McClennen & Fish, Boston, Mass., were on brief, for appellant.

Stanton H. Zarrow, Attorney, Department of Justice, with whom John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson and Joseph Kovner, Attorneys, Department of Justice, W. Arthur Garrity, Jr., U. S. Atty., and Murray H. Falk, Asst. U. S. Atty., were on brief, for appellee.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

One Brody, a former resident of Massachusetts, having survived various personal difficulties with the government due to nonpayment of his income tax, cf. Brody v. United States, 1 Cir., 1957, 243 F.2d 378, cert. den. 354 U.S. 923, 77 S.Ct. 1384, 1 L.Ed.2d 1438, disappeared, possibly to Switzerland. He is presumably still alive. He left behind, in addition to this outstanding obligation, two policies of life...

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