Legal Opinion
United States v. Gilmore
District Court, N.D. West Virginia
Decided January 14, 1957No. Civ. A. 702-WPublishedCited by 3 opinions
1Opinion of the Court
BOREMAN, District Judge.
This is a civil action in which the plaintiff seeks to enforce its tax liens against two parcels of real estate described in the complaint and against the cash surrender value of two insurance policies on the life of defendant, Milton Alfred Gilmore, in partial satisfaction of due and unpaid income taxes and payroll withholding taxes owed by said Gilmore.
On January 12, 1934, defendant, Metropolitan Life Insurance Company, issued its policy No. 8,855,732-A upon the life of defendant, Milton Alfred Gilmore, on the one-year renewable term plan, in the amount of $10,228.…
2Cases cited11 opinions
- United States v. Manufacturers Trust Co.Court of Appeals for the Second Circuit · 1952
- United States v. Aetna Life Ins. Co. of Hartford, Conn.District Court, D. Connecticut · 1942
- United States v. Metropolitan Life Ins. Co.Court of Appeals for the Second Circuit · 1942
- United States v. Penn Mut. Life Ins. Co.Court of Appeals for the Third Circuit · 1942
- Myers v. Albany Savings BankNew York Court of Appeals · 1946
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3Cited by3 opinions
- United States v. BessSupreme Court of the United States · 1958
- Shawver v. ShawverSupreme Court of Missouri · 1963
- United States v. BessSupreme Court of the United States · 1958