Cannon v. Nicholas

SYMES, District Judge.

Two petitions filed in this court seek to quash warrants of distraint issued by the collector of internal revenue for. the district of Colorado for the collection of unpaid income tax assessment for the year 1928, against one H. Brown Cannon, and under which he has levied upon and advertised for sale certain insurance policies taken out by said Cannon on his life. Margaret R. Cannon, beneficiary under a policy, issued by the Capitol Life Insurance Company on the life of said Cannon, as insured, is petitioner in No. 10467. H. Brown Cannon, as the insured in a Travelers’…