Legal Opinion
United States v. Salerno
District Court, D. Nevada
Decided October 18, 1963No. Civ. 380PublishedCited by 16 opinions
1Opinion of the Court
THOMPSON, District Judge.
This is an action by the United States against Albert Salerno to recover judgment for unpaid income taxes due, and against the Mutual Life Insurance Company of New York to foreclose a lien against the cash surrender value of a life insurance policy written on the life of defendant Albert Salerno, and owned by him. Salerno defaulted, and on October 5, 1962, default judgment was taken against him for the tax deficiency. Mutual Life answered and opposes judgment to the extent that automatic premium loans have reduced the cash surrender value of the policy since the date…
2Cases cited28 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. Durham Lumber Co.Supreme Court of the United States · 1960
- United States v. SnyderSupreme Court of the United States · 1893
23 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- Mayfield Smithson Enterprises v. Com-Quip, Inc.New Mexico Supreme Court · 1995
- Miller v. United StatesDistrict Court, N.D. California · 1991
- Francis M. Marley v. The United StatesUnited States Court of Claims · 1967
- The Equitable Life Assurance Society of the United States v. United StatesCourt of Appeals for the First Circuit · 1964
11 more not listed; retrieve them via the Exa API.