Legal Opinion
United States v. Sullivan
District Court, W.D. Pennsylvania
Decided February 2, 1962No. Civ. A. 17402, 17747PublishedCited by 11 opinions
1Opinion of the Court
JOHN L. MILLER, District Judge.
These two actions were instituted by the Government against certain taxpayers to foreclose liens for unpaid Federal income taxes assessed against the defendant taxpayers. The Government seeks to enforce such liens by collecting the cash value of each of the life insurance policies issued by the defendant companies on the lives of the taxpayers.
These actions having been tried by the Court without a jury, the Court makes the following findings of fact and conclusions of law.
FINDINGS OF FACT UNITED STATES OF AMERICA vs. WILLIAM L. KANN, et al. CIVIL ACTION NO. 17747
2Cases cited18 opinions
- United States v. BessSupreme Court of the United States · 1958
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Williams v. Union Central Life InsuranceSupreme Court of the United States · 1934
- Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
- United States v. Aetna Life Ins. Co. of Hartford, Conn.District Court, D. Connecticut · 1942
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- United States v. SalernoDistrict Court, D. Nevada · 1963
- United States v. Leo L. Miroff, Annette Miroff, Husband and Wife and the Central Standard Life Insurance CompanyCourt of Appeals for the Seventh Circuit · 1965
- United States v. McWilliamsDistrict Court, D. Connecticut · 1964
- United States v. MitchellDistrict Court, S.D. Alabama · 1962
6 more not listed; retrieve them via the Exa API.