United States v. Metropolitan Life Ins. Co.

KALODNER, District Judge.

The United States of America brought suit under Section 3710(b), 26 U.S.C.A. Internal Revenue Code, 1 to obtain personal judgment against the defendant, the Metropolitan Life Insurance Company; as a penalty for failure to surrender to the Collector of Internal Revenue property or rights to property belonging to one Sail, a delinquent taxpayer, which property was subject to restraint and was in the hands of defendant at the time the Collector made his notice and demand. The property in question was the value of a certain policy of insurance issued by the defendant on…