UNITED STATES v. HOME LIFE INSURANCE COMPANY

No. 12, Docket 29390.

355 F.2d 86 (1966)

UNITED STATES of America, Plaintiff-Appellant, v. HOME LIFE INSURANCE COMPANY, Defendant-Appellee, and Lowell M. Birrell, Merrie V. Birrell, Petter Birrell, Charlotte Birrell and Max Edelman, as Guardian ad Litem of Lowell Birrell, Jr., Defendants.

United States Court of Appeals Second Circuit.

Decided January 21, 1966.


Attorney(s) appearing for the Case

Arthur M. Handler, Laurence Vogel, Asst. U. S. Attys., Robert M. Morgenthau, U. S. Atty. for Southern District of New York, for plaintiff-appellant.

Richard R. Lutz, Townley, Updike, Carter & Rodgers, New York City, for defendant-appellee.

Before MOORE, SMITH and ANDERSON, Circuit Judges.


SMITH, Circuit Judge.

This is an appeal by the United States from a summary judgment in its favor, claimed to be inadequate in amount, in the United States District Court for the Southern District of New York, Charles H. Tenney, Judge, 233 F.Supp. 921 (S.D. N.Y.1964), in an action under 26 U.S.C. § 7403, to foreclose tax liens against three insurance policies issued by defendant-appellee Home Life Insurance Company on the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases