District Court, D. New Hampshire January 23, 1956, 1:06-adr-00002 (United States v. Royce Shoe Company)

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.