United States v. Metropolitan Life Ins. Co.

CLANCY, District Judge.

The defendant Metropolitan Life Insurance Company issued two life insurance policies to Frank P. Nistle. The legal representative of the insured’s estate was beneficiary of one policy; his wife and daughter were beneficiaries of the other. The insured has reserved the right to change the beneficiaries. The insured became liable for income taxes in the amount of $5,047.43 and, on November 25, 1936 and again on December 4, 1937, the Collector of Internal Revenue at Philadelphia, Pennsylvania, made a demand upon the General Agent of the Metropolitan at Reading,…