Some of the issues regarding Kovacs's tax problems were still unresolved years after his death. Kovacs had purchased two insurance policies in 1951; his mother was named as the primary beneficiary of them. The IRS placed a lien against them both for their cash value in 1961. To stop the actions being taken against her, Mary Kovacs had to go to Federal court. The court's early 1966 ruling resolved the issue, with the last sentence of the document reading: "Prima facie, it looks as if, within the limits of discretion permitted the government by the relevant statutes, an injustice is being done Mary Kovacs."