United States v. Prudential Ins. Co. of America

KIRKPATRICK, District Judge.

In this action to subject the property rights of a delinquent taxpayer in an insurance policy to the Government’s claim for taxes, the essential facts have been stipulated and, as so stipulated, are found by the Court. In addition I affirm the 3rd, 9th, 10th, 11th, 14th and 15th requests for findings of fact presented by the plaintiff and I affirm all the plaintiff’s requests for conclusions of law.

United States v. Penn Mutual Life Insurance Co., 3 Cir., 130 F.2d 495, 142 A.L.R. 888 was an action against the insurance company under Sec. 3710 of the Internal Revenue…