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DUKE v. UNITED STATES

No. 17794.

343 F.2d 294 (1964)

Yvonne S. DUKE, Executrix of the Estate of Amanda Smith, et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals District of Columbia Circuit.

Decided November 5, 1964.

Attorney(s) appearing for the Case

Mr. Henry Lincoln Johnson, Jr., Washington, D. C., for appellants.

Mr. George F. Lynch, Atty., Dept. of Justice, with whom Asst. Atty. Gen. Louis F. Oberdorfer and Messrs. David C. Acheson, U. S. Atty., and Alec A. Pandaleon, Atty., Dept. of Justice, were on the brief, for appellee.

Mr. John B. Jones, Jr., First Asst., Dept. of Justice, also entered an appearance for appellee.

Before WILBUR K. MILLER, Senior Circuit Judge, and DANAHER and McGOWAN, Circuit Judges.

PER CURIAM.

This case involves a challenge to the enforcement of a tax lien sought to be asserted by the United States against the cash surrender values of two insurance policies upon the life of the taxpayer. That such values may be a property interest to which tax liens can attach is settled by United States v. Bess, 357 U.S. 51, 78 S.Ct. 1054, 2 L.Ed.2d 1135 (1958). A separate question is that of whether, on the facts of a particular...

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