Legal Opinion
The Equitable Life Assurance Society of the United States v. United States
Court of Appeals for the First Circuit
Decided April 27, 1964No. 6143_1PublishedCited by 17 opinions
1Opinion of the Court
ALDRICH, Circuit Judge.
One Brody, a former resident of Massachusetts, having survived various personal difficulties with the government due to nonpayment of his income tax, cf. Brody v. United States, 1 Cir., 1957, 243 F.2d 378, cert. den. 354 U.S. 923, 77 S.Ct. 1384, 1 L.Ed.2d 1438, disappeared, possibly to Switzerland. He is presumably still alive. He left behind, in addition to this outstanding obligation, two policies of life insurance on his life issued by appellant Equitable Life Assurance Society, the proceeds or value of which the government now seeks to reach, asserting a tax lien…
2Cases cited36 opinions
- Hanson v. DencklaSupreme Court of the United States · 1958
- Shields v. BarrowSupreme Court of the United States · 1855
- Grannis v. OrdeanSupreme Court of the United States · 1914
- United States v. BessSupreme Court of the United States · 1958
- Cooper v. ReynoldsSupreme Court of the United States · 1870
31 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Avco Delta Corporation Canada Limited v. United States of America, and Canadian Parkhill Pipe Stringing, Inc.Court of Appeals for the Seventh Circuit · 1972
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- Prudential-Bache Securities, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1992
- The Mutual Life Insurance Company of New York v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- General Motors Acceptance Corporation v. WallDistrict Court, W.D. North Carolina · 1965
12 more not listed; retrieve them via the Exa API.