Smith v. Donnelly

BORAH, District Judge.

In this action plaintiff seeks to prevent the United States from seizing the cash surrender value of eighteen insurance policies taken out by James Monroe Smith, her husband, on his life, and of three policies taken out by her on her life. The relief asked is that warrants of distraint, seizure, levy and demand issued by the United States Collector of Internal Revenue at New Orleans, Louisiana, be quashed and vacated.

The Collector, as defendant, has by way of answer and cross-claim set up the interest of the United States in respect of the policies, this interest being…