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UNITED STATES v. ADMINISTRATOR OF ESTATE OF McCALL

No. 9778 Civ.

313 F.Supp. 1399 (1969)

UNITED STATES of America, Plaintiff, v. ADMINISTRATOR OF the ESTATE OF Helen G. McCALL, Executor of the Estate of Patrick J. McCall, a/k/a Patrick M. McCall, Citizens Savings Bank, Paul F. Harron, Mauch Chunk Trust Company, and the Equitable Life Assurance Society of the United States, Defendants.

United States District Court, M. D. Pennsylvania.

December 18, 1969.

Attorney(s) appearing for the Case

Bernard J. Brown, U. S. Atty., Scranton, Pa., for the United States.

John Dobosh, Lansford, Pa., for administrator, estate of Helen G. McCall.

John P. McCall, Ludlow, Mass., for executor, estate of Patrick J. McCall.

Alan S. Flink, Providence, R. I., for Citizens Savings Bank.

Lawrence Biele, Philadelphia, Pa., for Paul F. Harron.

Roger N. Nanovic, Jim Thorpe, Pa., for Mauch Chunk Trust Co.

Warren, Hill, Henkelman & McMenamin, Scranton, Pa., for the Equitable Life Assurance Society of the United States.

SHERIDAN, Chief Judge.

This action was tried to the court without a jury.

The complaint seeks to establish the priority of a lien of the United States on the settlement value of certain annuity contracts issued by defendant, The Equitable Life Assurance Society of the United States, to decedents, Patrick J. McCall and Helen McCall, and on real estate owned by Patrick J. McCall. It is alleged in Count 1, which relates to the annuity contracts, that the United...

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