KIRKPATRICK, District Judge.
This is an action by the United States to recover a penalty from the defendant Insurance Company, under 26 U.S.C.A. Int. Rev.Code, § 3710, on the theory that the defendant is in possession of a property right of the delinquent taxpayer and has failed to surrender it after demand. The defendant insured the taxpayer's life by a policy providing for certain specified cash surrender values. The beneficiaries are the son and daughter of...
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