United States v. Leo L. Miroff, Annette Miroff, Husband and Wife and the Central Standard Life Insurance Company

KILEY, Circuit Judge.

This is an appeal by the Government from summary judgment for defendant-insurer, The Central Standard Life Insurance Company, in the Government’s suit for a judgment for unpaid income taxes and to enforce a tax lien 1 against the cash value of the taxpayer-Miroff’s life insurance policy.

Since the facts are not disputed, the issue for us is one of law: whether an income tax lien may be enforced against an insurer, who had, without actual notice of the previously recorded lien, made a “policy loan” to its assured, the delinquent taxpayer, of the full cash value of the…