United States v. Burgo

MARIS, Circuit Judge.

This is an appeal from the judgment of the United States District Court for the District of New Jersey dismissing the complaint in a civil action filed by the United States against Joseph Burgo, Rose Burgo, his wife, Metropolitan Life Insurance Company and Sun Life Assurance Company of Canada. In the action the Government sought a judgment against defendant Joseph Burgo for certain taxes on distilled spirits alleged to be due by him, a determination that three insurance policies on his life under which defendant Rose Burgo was beneficiary were subject to the lien of said…