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United States Vs. Bess

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  • US Supreme Court
  • Jun 09, 1958

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61 entries 5 linked 56 unlinked
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  1. Fink Vs. O'Neil US Supreme Court · Dec 11, 1882
  2. Burton Vs. Smith US Supreme Court · Jan 01, 1839
  3. United States Vs. Behrens US Supreme Court · Dec 09, 1963
  4. Everett Vs. Judson US Supreme Court · Apr 28, 1913
  5. Hiscock Vs. Mertens US Supreme Court · Mar 25, 1907
    Relied / Followed
  6. U.S. 51 (1958) U.S. Supreme Court United States v. Bess
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  7. U.S. 51 (1958) United States v. Bess
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  8. against all creditors except to the extent of the amount of any premiums paid in fraud of creditors. Commissioner v. Stern
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  9. the Government's petition and Mrs. Bess' cross-petition, 355 U.S. 861, and set the case for argument with Commissioner v. Stern
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  10. reversal of the Court of Appeals judgment in the amount of the cash surrender value. I As in Commissioner v. Stern
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  11. Page 357 U. S. 54 Slurszberg v. Prudential
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  12. Middlesex County Welfare Board v. Motolinsky
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  13. N.J.Eq. 323, 35 A.2d 463. If, in the instant case, no lien were involved, our holding in Commissioner v. Stern
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  14. rights, but merely attaches consequences, federally defined, to rights created under state law, Fidelity & Deposit Co. v. New
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  15. to designate his estate to receive the proceeds, gives him no right to receive the proceeds while he lives. Cf. Rowen v. Commissioner
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  16. to which the federal tax lien might attach. Cannon v. Nicholas
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  17. United States v. Burgo
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  18. F.2d 196. This conclusion is in harmony with the decision in Everett v. Judson
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  19. to pay him this sum upon surrender of the policy. This right may be borrowed against, assigned, or pledged. Slurszberg v. Prudential
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  20. in the cash surrender value. United States v. Hoper
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  21. Knox v. Great
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  22. United States v. Royce
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  23. Smith v. Donnelly
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  24. United States v. Aetna
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  25. by the cash surrender value is not subject to creditors' liens, whether asserted by a private creditor, Slurszberg v. Prudential
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  26. Ins. Co., supra, or by a state agency, Middlesex County Welfare Board v. Motolinsky
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  27. Commissioner v. Tower
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  28. United States v. Heffron
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  29. Shambaugh v. Scofield
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  30. Michigan v. United
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  31. This view was approved in Hiscock v. Mertens
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  32. U. S. 202 , 205 U. S. 211 , and Burlingham v. Crouse
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  33. U. S. 459 , 228 U. S. 469 . See also United States v. Behrens
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  34. plus another amount sufficient to perform the insurer's promise to pay the proceeds on the insured's death. Rowen v. Commissioner
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  35. the judgment of the Court of Appeals on the basis of the dissenting opinion of MR. JUSTICE BLACK in Commissioner v. Stern
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  36. Together with No. 410, Bess v. United
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  37. Internal Revenue Code of 1939, but by the alternative method of a proceeding in equity in the District Court, Leighton v. United
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  38. in this case. As we held in Commissioner v. Stern
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  39. parties, can enforce the lien in the insured's lifetime, and thereby recover the cash surrender value. Knox v. Great
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  40. Kyle v. McGuirk
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  41. F.Supp. 415. See also Cannon v. Nicholas
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  42. Shoe Co., 137 F.Supp. 786. Compare United States v. Metropolitan
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  43. In my view, the correct analysis of the surrender value issue has been given in a Second Circuit case, United States v. Behrens
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  44. Judge Learned Hand, although he felt constrained to apply the principles of an earlier Second Circuit case, Rowen v. Commissioner
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  45. Appeals for the Second Circuit, I subscribed to a holding that one in the position of the petitioner in Commissioner v. Stern
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  46. U.S. Supreme Court United States v. Bess
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  47. Commissioner v. Stern
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  48. Slurszberg v. Prudential
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  49. Fidelity & Deposit Co. v. New
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  50. Cf. Rowen v. Commissioner
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