McGuirk v. Kyle

DICKINSON, District Judge.

Leave'was given to file briefs in this cause, which are now before us.

The cause is unique in several features. In the first place, it grows out of the anomalous situation of the enforcement of the collection of an income tax against an insolvent. In the second place, the collection is sought to be made out of property which does not belong to the taxpayer. In the third place, the procedural features of the petition in the pending cause present novelties.

The Fact Situation.

A policy of insurance was issued by the Travelers’ Insurance Company upon the life of John J.…