Whittier v. Emmet

Under Article IV of the Soldiers’ and Sailors’ Civil Relief Act of 1940, the *27United States guaranteed the payment of premiums on limited amounts of commercial life insurance policies carried by servicemen.1 In 1942 the Act was amended to include, for the first time, an express provision that when such an insurance premium payment was made by the United States, it evidenced a debt due to the United States from the insured serviceman on whose account the payment was made. The amendments also provided that such debts to the United States were collectible either by their deduction from amounts…