Legal Opinion
Matthew Luxton v. United States of America, Third Party
Court of Appeals for the Third Circuit
Decided August 22, 2003No. 02-2464PublishedCited by 6 opinions
1Opinion of the Court
LOKEN, Chief Judge.
Following Beverly Luxton’s death, her three children as named beneficiaries commenced this action against State Farm Life Insurance Company to recover the proceeds of three life insurance policies. State Farm interpleaded the United States because, some years before her death, Luxton had executed Collateral Assignments providing that the Internal Revenue Service as assignee may claim the policy proceeds to pay Luxton’s outstanding tax liabilities. State Farm paid the proceeds into court and was dismissed from the case. After a trial, the district court 1 upheld the…
2Cases cited13 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- United States v. BessSupreme Court of the United States · 1958
- Meyer v. United StatesSupreme Court of the United States · 1963
- Murphy v. CaseySupreme Court of Minnesota · 1921
- Shawn C. Jeanes Wayne Mains v. Allied Life Insurance CompanyCourt of Appeals for the Eighth Circuit · 2002
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Arvest Mortgage Co. v. Nail (In Re Nail)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2011
- Currier v. Comm'rUnited States Tax Court · 2011
- DeSabato v. United StatesDistrict Court, D. Massachusetts · 2008
- Arvest Mortgage Company v. Elizabeth NailUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 2011
- Shafmaster v. USADistrict Court, D. New Hampshire · 2011
1 more not listed; retrieve them via the Exa API.