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LANDFIELD FINANCE COMPANY v. UNITED STATES

No. 17485.

418 F.2d 172 (1969)

LANDFIELD FINANCE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

October 21, 1969.

Attorney(s) appearing for the Case

Joseph I. Adler, of Fishleder & Adler, Chicago, Ill., for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Carolyn R. Just, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., Thomas A. Foran, U. S. Atty., Chicago, Ill., Lee A. Jackson, Elmer J. Kelsey, Attorneys, Department of Justice, Washington, D. C., Richard A. Makarski, Lawrence J. Cohen, Asst. U. S. Attys., of counsel, for appellee.

Before HASTINGS, Senior Circuit Judge, and KILEY and KERNER, Circuit Judges.

HASTINGS, Senior Circuit Judge.

Plaintiff-taxpayer Landfield Finance Company brought this action in the district court seeking an income tax refund in the amount of $6,626.48 which it alleges was illegally and erroneously assessed and collected. The district court entered judgment adverse to taxpayer and this appeal followed. We affirm.

The sole issue on appeal is whether the proceeds of a life insurance policy were "received [by plaintiff-taxpayer-creditor...

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