United States v. Behrens

BRUCHHAUSEN, District Judge.

Both parties moved for summary judgment.

The facts are stipulated. The issue of law presented is whether a Government lien under 26 U.S.C.A. § 3670 for taxes assessed against a decedent prior to his death attaches to the cash surrender value of life insurance policies, taken out by the insured, who retained the right to change the beneficiary, borrow on the policies, assign them and receive the cash surrender values.

The said statute, insofar as applicable, reads as follows:

“If any person liable to pay any tax neglects or refuses to pay the same after demand, the…