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U.S. v. METROPOLITAN LIFE INS. CO.

Civ. A. No. 87-0599-BH-M.

691 F.Supp. 1339 (1988)

UNITED STATES of America, Plaintiff, v. METROPOLITAN LIFE INSURANCE COMPANY, Defendant.

United States District Court, S.D. Alabama, S.D.

Judgement awarded August 10, 1988.

Attorney(s) appearing for the Case

William A. Roberts, Dept. of Justice, Tax Div., Ben Franklin Station, Washington, D.C., Edward J. Vulevich, Jr., Asst. U.S. Atty., Mobile, Ala., for plaintiff.

David C. Hannan, Alan C. Christian, R. Gregory Watts, Mobile, Ala., for defendant.

MEMORANDUM OPINION AND ORDER

HAND, Chief Judge.

This cause is before the Court on the parties' cross-motions for summary judgment. The facts in this case are undisputed. Plaintiff, the United States of America, brought this action against the defendant, Metropolitan Life Insurance Company (Metropolitan) to enforce a levy. The Government specifically seeks a judgment against Metropolitan under 26 U.S.C. § 6332(c)(1) for the value of certain property...

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