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U.S. v. METROPOLITAN LIFE INS.

No. 88-7603.

874 F.2d 1497 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. METROPOLITAN LIFE INSURANCE, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

June 8, 1989.

Attorney(s) appearing for the Case

Alan C. Christian, Johnstone, Adams, Bailey, Gordon & Harris, Mobile, Ala., for defendant-appellant.

J.B. Sessions, III, U.S. Atty., Edward Vulevich, Jr., Asst. U.S. Atty., Mobile, Ala., Gary R. Allen, Chief, William S. Rose, Jr., William S. Estabrook, Stuart E. Horwich, Appellate Section, Tax Div., U.S. Dept. of Justice, for plaintiff-appellee.

Before TJOFLAT and JOHNSON, Circuit Judges, and ESCHBACH, Senior Circuit Judge.

JOHNSON, Circuit Judge:

This appeal arises from the grant of summary judgment in favor of the government and against an insurance company in the amount of $20,898.79 under 26 U.S.C.A. § 6332(c)(1), representing the unelected cash withdrawal value of an annuity contract owned by a delinquent taxpayer, and $10,449.40 under 26 U.S.C.A. § 6332(c)(2), representing a 50% penalty for failing to honor the government's tax levy on the annuity contract without reasonable...

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