PER CURIAM.
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,...
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