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UNITED STATES v. MIROFF

Nos. 15110-15111.

353 F.2d 481 (1965)

UNITED STATES of America, Plaintiff-Appellant, v. Leo L. MIROFF, Annette Miroff, Husband and Wife and The Central Standard Life Insurance Company, Defendants-Appellees.

United States Court of Appeals Seventh Circuit.

November 23, 1965.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Joseph Kovner, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Edward V. Hanrahan, U. S. Atty., Thomas J. Curoe, Asst. U. S. Atty., of counsel, for appellant.

Daniel M. Pierce, Hyman A. Pierce, Chicago, Ill., for Central Standard Life Insurance Co., defendant-appellee.

Before DUFFY, SCHNACKENBERG and KILEY, Circuit Judges.

KILEY, Circuit Judge.

This is an appeal by the Government from summary judgment for defendant-insurer, The Central Standard Life Insurance Company, in the Government's suit for a judgment for unpaid income taxes and to enforce a tax lien1 against the cash value of the taxpayer-Miroff's life insurance policy.

Since the facts are not disputed, the issue for us is one of law: whether an income tax lien may be enforced against an insurer...

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