Knox v. Great West Life Assur. Co.

THORNTON, District Judge.

The purpose of this action is to determine .whether the plaintiff, or the United States of America, has a prior right to the cash surrender value of two life insurance policies and one annuity policy, hereinafter described. The claim of the United States is based on its tax liens against the insured, Dr. Jacob Morris Knox, interpleaded defendant and husband of the plaintiff. The plaintiff claims a prior right as the beneficiary named by the insured. Originally she was named a revocable beneficiary in each of the policies; later, after the federal taxes here involved…