United States v. Metropolitan Life Insurance Company, a Corporation, and the Guardian Life Insurance Company of America, a Corporation
Court of Appeals for the Fourth Circuit
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal by the United States from a judgment dismissing, as against two insurance companies, an action to foreclose a tax lien on the cash surrender value of two insurance policies issued to a taxpayer, who had been convicted of tax frauds and had fled from the country. The District Court held that, in the absence of an election by the insured to take the cash surrender value of the policies, he had no property therein to which a lien for taxes could attach, and that, as he had not made such election and had not been personally served with summons in the action…
Also in this document: Per curiam.
2Cases cited37 opinions
- United States v. BessSupreme Court of the United States · 1958
- Harris v. BalkSupreme Court of the United States · 1905
- Mutual Life Insurance v. Hurni Packing Co.Supreme Court of the United States · 1923
- Burnet v. WellsSupreme Court of the United States · 1933
- New York Life Insurance v. StathamSupreme Court of the United States · 1876
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3Cited by16 opinions
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- United States v. Hattie E. Ball and Opal B. CooleyCourt of Appeals for the Fourth Circuit · 1964
- The Equitable Life Assurance Society of the United States v. United StatesCourt of Appeals for the First Circuit · 1964
- United States v. BrodyDistrict Court, D. Massachusetts · 1963
- United States v. BoskDistrict Court, S.D. Florida · 1960
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