Kyle v. McGuirk

THOMPSON, Circuit Judge.

This is an appeal by Kyle, acting collector of internal revenue, hereinafter referred to as the collector, from a decree of the District Court for the Eastern District of Pennsylvania. The collector imposed a lien for taxes against John J. Mc-Guirk for $3,648.82. McGuirk was the assured in a standard contract of life insurance of which his wife, the appellee herein, was beneficiary. The assured had the right to change the beneficiary,- to borrow on the policy, and to receive the cash surrender value. The collector issued a warrant of distraint directing that a levy be…