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UNITED STATES v. NOBLE

No. 65 Civ. 1226.

269 F.Supp. 814 (1967)

UNITED STATES of America, Plaintiff, v. Louis NOBLE, Thomasenia Noble, Patricia Noble, Gloria Noble, Louis Noble, Jr., Metropolitan Life Insurance Company and Columbian Mutual Life Insurance Company, Defendants.

United States District Court E. D. New York.

June 9, 1967.

Attorney(s) appearing for the Case

Joseph P. Hoey, U. S. Atty. for the Eastern District of New York, for plaintiff, Steve C. Arniotes, Asst. U. S. Atty., of counsel.

OPINION AND ORDER

WEINSTEIN, District Judge.

This is an action by the United States, pursuant to sections 7401, 7402 and 7403 of the Internal Revenue Code (26 U.S.C. secs. 7401-7403), to foreclose Federal tax liens against the cash surrender value ($954.51 as of the date of levy) of life insurance policies owned by defendants Louis Noble and his wife, Thomasenia Noble. The infant defendants, Patricia, Gloria and Louis, Jr.— children of the Nobles...

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