MUTUAL LIFE INSURANCE CO. OF NEW YORK v. UNITED STATES

No. 19190.

343 F.2d 71 (1965)

The MUTUAL LIFE INSURANCE COMPANY OF NEW YORK, Defendant, Appellant, v. UNITED STATES of America, Plaintiff, Appellee.

United States Court of Appeals Ninth Circuit.

March 3, 1965.


Attorney(s) appearing for the Case

Gerhard A. Munch, Michael L. B. Kaplan, New York City, Morse & Graves, Las Vegas, Nev., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Alec A. Pandaleon, Attys., Dept. of Justice, Washington, D. C., John W. Bonner, U. S. Atty., Las Vegas, Nev., for appellee.

Before HAMLIN and MERRILL, Circuit Judges, and BASTIAN, Circuit Judge, Sitting by Designation.


MERRILL, Circuit Judge:

This case presents for our consideration problems resulting from the levy by a District Director of Internal Revenue upon a life insurance policy of a delinquent taxpayer, with a demand upon the insurer for payment of the policy's cash surrender value. The United States has brought this action for foreclosure of tax lien1 against the taxpayer, Albert Salerno, a resident of Las Vegas, Nevada, and against appellant...

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