Legal Opinion

United States v. McWilliams

District Court, D. Connecticut

Decided June 30, 1964No. Civ. 8151PublishedCited by 9 opinions

1Opinion of the Court

BLUMENFELD, District Judge.

This action is brought by the United States to obtain judgment against the defendant John McWilliams, the taxpayer, for certain outstanding and unpaid ■assessments of federal tax liabilities and to foreclose tax liens arising from these assessments against certain policies of life insurance issued and outstanding on the life of the taxpayer. Joined as parties defendant are Ethel McWilliams, the taxpayer’s wife, who is named as beneficiary of all three policies; his daughter, .Elizabeth, who is named as contingent beneficiary in one of them; and the in.surance…

2Cases cited29 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Aquilino v. United StatesSupreme Court of the United States · 1960
  3. United States v. BessSupreme Court of the United States · 1958
  4. Glass City Bank v. United StatesSupreme Court of the United States · 1945
  5. United States v. BrosnanSupreme Court of the United States · 1960

24 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
  2. Klebanoff v. Mutual Life Insurance Company of New YorkDistrict Court, D. Connecticut · 1965
  3. Sayre W. Klebanoff, United States of America, Intervening v. The Mutual Life Insurance Company of New York, and on Interpleader Counterclaim v. Sayre W. Klebanoff, on Interpleader Counterclaim, the Tradesmens National Bank of New Haven, and W. Paul Flynn, Trustee in Bankruptcy, Estates of Sayre W. Klebanoff and M. Edward Klebanoff, on Interpleader CounterclaimCourt of Appeals for the Second Circuit · 1966
  4. United States v. Birco Mining Co. (In Re Birco Mining Co.)United States Bankruptcy Court, N.D. Alabama · 1981
  5. Klebanoff v. Mutual Life InsuranceCourt of Appeals for the Second Circuit · 1966

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