United States v. Massachusetts Mut. Life Ins.
District Court, D. Massachusetts
1Opinion of the Court
SWEENEY, District Judge.
This is an action brought under 26 U.S. C.A. Int.Rev.Code, § 3710, wherein the *334United States seeks a judgment against the defendant to the extent of the value of property (or rights to property) in its hands belonging to one Edwin G. Robinson, Jr., which it failed to surrender on plaintiff’s levy and demand. Except as to one dividend item, about which there is no controversy, and which will be disposed of later in this decision, the defendant denies that the plaintiff has stated a claim on which relief can be granted, because Edwin G. Robinson,'Jr., the insured, and…
2Cases cited7 opinions
- Lucas v. AlexanderSupreme Court of the United States · 1929
- Powers v. CommissionerSupreme Court of the United States · 1941
- Columbian Nat. Life Ins. v. WelchCourt of Appeals for the First Circuit · 1937
- Columbian Nat. Life Ins. Co. v. WelchDistrict Court, D. Massachusetts · 1936
- United States v. Metropolitan Life Ins. Co.District Court, E.D. Pennsylvania · 1941
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3Cited by4 opinions
- United States v. Aetna Life Ins. Co. of Hartford, Conn.District Court, D. Connecticut · 1942
- United States v. Massachusetts Mut. Life Ins. Co.Court of Appeals for the First Circuit · 1942
- United States v. F. Lee BaileyCourt of Appeals for the First Circuit · 1983
- United States v. Penn Mut. Life InsuranceDistrict Court, E.D. Pennsylvania · 1941