Legal Opinion
United States v. Cornelius W. Sullivan
Court of Appeals for the Third Circuit
Decided April 10, 1964No. 14091PublishedCited by 82 opinions
1Opinion of the Court
BIGGS, Chief Judge.
The United States brought this action under Section 7403 of the Internal Revenue Code of 1954,1 to foreclose a tax lien *103on unmatured insurance policies. Defendants in the proceeding below in addition to the delinquent taxpayers, Cornelius W. Sullivan and his wife, Mary E. Sullivan, were the Aetna Life Insurance Company [“Aetna”], and the Manufacturers Life Insurance Company [“Manufacturers”].2 From adverse determinations in the court below, reported at 203 F.Supp. 1 (1962), the Government has appealed.
There is no question that the Commissioner of Internal Revenue can' reach…
2Cases cited44 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Burnet v. WellsSupreme Court of the United States · 1933
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3Cited by82 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
- United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
- United States v. Sylvan Scolnick, Sidney Brooks, Kenneth Paull, A/K/A 'Harold Fleishman', Allenrosenberg, Sidney BrooksCourt of Appeals for the Third Circuit · 1968
- United States v. John Robert Heck, Jr.Court of Appeals for the Ninth Circuit · 1974
77 more not listed; retrieve them via the Exa API.