Knox v. Great West Life Assur. Co.

This case was heard upon the transcript of record, the briefs of the parties, and the arguments of counsel in open court. The contention that Title 26 U.S.C.A. § 3671 is unconstitutional is without merit. The claim of the United States is based upon its tax lien created and existing under Title 26 U.S.C.A. §§ 3670 and 3671. A federal tax lien may take effect without assessment, notice, or recordation. See Detroit Bank v. United States, 317 U.S. 329, 337, 63 S.Ct. 297, 87 L.Ed. 304. Here, the lien, under the above statutory provisions, arose at the time the assessment list was received by the…