Legal Opinion
United States v. Royce Shoe Company
District Court, D. New Hampshire
Decided January 23, 1956No. 1:06-adr-00002PublishedCited by 16 opinions
1Opinion of the Court
CONNOR, District Judge.
Action by the United States under Title 26 U.S.C. § 7403 (Internal Revenue Code of 1954), authorized as provided by Section 7401, to enforce its tax lien against certain life insurance policies. The taxpayer is the Royce Shoe Company, a corporation existing under the laws of New Hampshire and doing business in Newmarket, New Hampshire. Since pri- or to 1951, it has been the beneficiary with ownership rights in three ordinary life insurance policies issued by The Union Central Life Insurance Company upon the life of one Hyman E. Roffman.
In February of 1951, the…
2Cases cited6 opinions
- Investment & Securities Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1944
- Robinson v. CarrollSupreme Court of New Hampshire · 1934
- United States v. SpreckelsDistrict Court, N.D. California · 1943
- United States v. IsonDistrict Court, S.D. New York · 1946
- Crosby v. CharlestownSupreme Court of New Hampshire · 1915
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. BessSupreme Court of the United States · 1958
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- United States v. Metropolitan Life Insurance Company, a Corporation, and the Guardian Life Insurance Company of America, a CorporationCourt of Appeals for the Fourth Circuit · 1958
- United States v. SalernoDistrict Court, D. Nevada · 1963
- A. v. Worley v. United StatesCourt of Appeals for the Ninth Circuit · 1965
11 more not listed; retrieve them via the Exa API.