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UNITED STATES v. PRUDENTIAL INSURANCE CO. OF AMERICA

No. 71-2110 Summary Calendar.

461 F.2d 208 (1972)

UNITED STATES of America, Plaintiff-Appellant, v. The PRUDENTIAL INSURANCE COMPANY OF AMERICA, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied July 18, 1972.

Attorney(s) appearing for the Case

John L. Briggs, U. S. Atty., Jacksonville, Fla., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Fred B. Ugast, Meyer Rothwacks, Crombie J. D. Garrett, Carolyn R. Just, Gary R. Allen, Attys., U. S. Dept. of Justice, Washington, D. C., for plaintiff-appellant; Aaron K. Bowden, Asst. U. S. Atty., of counsel.

Haywood M. Ball, Herman Ulmer, Herman Ulmer, Jr., Ulmer, Murchison, Ashby & Ball, Jacksonville, Fla., for defendant-appellee.

Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied July 18, 1972.

RONEY, Circuit Judge:

The United States sued the defendant insurance company for the cash loan value of a life insurance policy to satisfy a tax lien against the owner of the policy, a delinquent taxpayer. Although the policy had a cash loan value on the date the Government served notice of levy, by the time the company was required by law to pay the levy, the policy by its terms had no cash loan value...

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