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UNITED STATES v. ROYCE SHOE COMPANY

Civ. A. No. 1490.

137 F.Supp. 786 (1956)

UNITED STATES of America v. ROYCE SHOE COMPANY, The Union Central Life Insurance Company, and The Indian Head National Bank of Nashua.

United States District Court D. New Hampshire.

January 23, 1956.

Attorney(s) appearing for the Case

Maurice P. Bois, U. S. Atty., Concord, N. H., Harlan Pomeroy, Special Asst. to Atty. Gen., for the United States.

Wyman, Starr, Booth, Wadleigh & Langdell, Charles J. Dunn, Manchester, N. H., for The Union Cent. Life Ins. Co.

Sullivan & Gregg, S. Robert Winer, Nashua, N. H., for The Indian Head Nat. Bank of Nashua.

CONNOR, District Judge.

Action by the United States under Title 26 U.S.C. § 7403 (Internal Revenue Code of 1954), authorized as provided by Section 7401, to enforce its tax lien against certain life insurance policies. The taxpayer is the Royce Shoe Company, a corporation existing under the laws of New Hampshire and doing business in Newmarket, New Hampshire. Since prior to 1951, it has been the beneficiary with ownership rights in three ordinary life insurance...

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