United States v. Noble

OPINION AND ORDER

WEINSTEIN, District Judge.

This is an action by the United States, pursuant to sections 7401, 7402 and 7403 of the Internal Revenue Code (26 U.S.C. sees. 7401-7403), to foreclose Federal tax liens against the cash surrender value ($954.51 as of the date of levy) of life insurance policies owned by defendants Louis Noble and his wife, Thomasenia Noble. The infant defendants, Patricia, Gloria and Louis, Jr.— children of the Nobles — are joined because on “information and belief [they] claim or may claim some interest in the life insurance policies.”

Although all defendants were…