UNITED STATES v. STERKOWICZ


266 F.Supp. 703 (1967)

UNITED STATES of America, Plaintiff, v. Walter STERKOWICZ, a/k/a Walter Stark a/k/a Leonard Sterkowicz, Metropolitan Life Insurance Company, American National Insurance Company, Equitable Life Assurance Society of the United States, Jacob I. Grossman appointed as Guardian ad litem herein for Michael Sterkowicz and Gene Sterkowicz and all other living children of Walter Sterkowicz whose names are unknown, Christine Sterkowicz a/k/a Christine Stark, Leonard Sterkowicz a/k/a Leonard Stark.

United States District Court N. D. Illinois, E. D.

March 19, 1967.


Attorney(s) appearing for the Case

L. J. Weiner, Asst. U. S. Atty., Chicago, Ill., for plaintiff.

Burton E. Glazov and Miles G. Seeley, of Mayer, Friedlich, Spiess, Tierney, Brown & Platt, Chicago, Ill., for the defendant, Equitable Life Assurance Society of the U. S.

Wendell J. Brown and James T. Otis, of Spray, Price, Townsend & Cushman, Chicago, Ill., for defendant, American Nat. Ins. Co.

William P. Hurley, New York City, for defendant, Metropolitan Life Ins. Co.

Froelich, Grossman, Teton & Tabin, Chicago, Ill., for defendant, Jacob I. Grossman.


OPINION

NAPOLI, District Judge.

This is an action brought by the United States pursuant to 26 U.S.C. § 7403(a)1, to foreclose certain tax liens upon life insurance policies issued upon the life of the defendant-taxpayer Walter Sterkowicz by the defendant life insurance companies. The liens arose, pursuant to Section 6321 of the Internal Revenue Code,2

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