United States v. Wilson

WORTENDYKE, District Judge.

Upon return of plaintiff’s notice of motion to settle the form of an order for judgment upon this Court’s opinion filed February 7, 1961, defendant Massachusetts Mutual Life Insurance Company (Mass. Mutual) sought and obtained leave to reargue the question of its liability to the plaintiff upon the judgment proposed. The matter was accordingly reargued, and briefs have been submitted and considered.

Mass. Mutual contends as follows:

1. No tax liens attached to Wilson’s interest in the life insurance policies pri- or to the insurer’s actual receipt of notice of the…