United States Eighth Circuit

Government had a right to all life insurance policy proceeds under collateral agreements signed by plaintiff's decedent, and the government was not limited to the cash surrender value of the policies; under Minnesota law, assignments granted the IRS an interest in the policy proceeds superior to that of named beneficiaries.

Appellate Information

• Decided 08/22/2003
• Published 08/22/2003

Judges

• LOKEN, Chief Judge., Before HANSEN, Chief Judge, JOHN R. GIBSON and LOKEN, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Walter A. Pickhardt, argued, Minneapolis, Minnesota (Mary Cullen Yeager and Deborah J. Mackay, on the brief), for appellant.


• For Appellees:
  
• Andrea R. Tebbets, argued, Washington, D.C. (Eileen J. O'Connor and Richard Farber, on the brief), for appellee.