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RYMAN v. SPRUCE VENEER PACKAGE CORP.

April 8, 1959

James Charles RYMAN, and Underwriters at Lloyds, London, England, to His Own Use and the Use of Certain Other Underwriters at Lloyds, London, England, Plaintiffs,
v.
SPRUCE VENEER PACKAGE CORPORATION, a corporation, Thomas J. Brean, R. E. Anderson and Co., Inc., a corporation, Defendants, United States of America, Intervenor



The opinion of the court was delivered by: BOLDT

The above-entitled action having come on for hearing on the 7th day of April, 1959, the plaintiffs appearing by their attorneys, Clarke, Clarke, Albertson & Bovingdon, but not appearing in court; the defendant Thomas J. Brean appearing by his attorney, Theodore M. Rosenblume, but not appearing in court; the defendants Spruce Veneer Package Corporation, a corporation, and R. E. Anderson and Co., Inc., a corporation, having been duly served with process and defaults of said defendants having been duly entered of record; and the United States of America, intervenor, appearing by Charles P. Moriarty, United States Attorney for the Western District of Washington, and Thomas R. Winter, Special Assistant to the Regional Counsel, Internal Revenue Service, and being represented in court by said Thomas R. Winter; and the Court having jurisdiction of the parties to the above-entitled action and jurisdiction of the subject matter of the action, evidence having been introduced and the Court being fully advised in the premises, now makes the following:

 I.

 That this is a civil action involving a controversy between citizens and residents of foreign countries, and citizens and residents of a state of the United States, to wit, the plaintiffs, citizens and residents of London, England, and the defendants, citizens and residents of the State of Washington; that the controversy between the plaintiffs and the defendants involves a sum in excess of $ 3,000, exclusive of interest and costs, to wit, the sum of $ 8,800, and is a civil action of which the District Courts of the United States have original jurisdiction.

 II.

 That James Charles Ryman, and certain other underwriters at Lloyds, London, England, existing under the laws of Great Britain, issued a policy of insurance, insuring the defendant, Spruce Veneer Package Corporation, against loss of use and occupancy, by reason of fire, at its premises located in Puyallup, Washington, in accordance with the terms and conditions of said policy.

 III.

 That a fire occurred on the premises of the defendant, Spruce Veneer Package Corporation, on or about the 10th day of October, 1955, as the result of which the insured made claim against the plaintiffs under the aforementioned insurance policy. That thereafter the said insured executed and delivered its proof of loss in the amount of $ 8,800, which was the agreed amount of loss, arising by reason of said fire.

 IV.

 That the defendant, Thomas J. Brean, is a resident of Puyallup, Washington, and that the defendant, R. E. Anderson and Co., Inc., is a corporation, organized and existing under and by virtue of the laws of the State of Washington, doing its principal business in Tacoma, Washington.

 V.

 That on or about September 30, 1958, intervention in this suit was authorized by the Acting Commissioner of Internal Revenue, a delegate of the Secretary of the Treasury of the United States, and was brought under the direction of the Attorney General.

 VI.

 That jurisdiction is conferred upon this Court by Sections 7401 and 7403 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 7401, 7403, for the reason that this is a claim arising under the Internal Revenue laws of the United States, wherein the United States seeks to foreclose tax liens ...


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