PERRY, District Judge.
This Court has carefully examined and considered the pleadings, the evidence, the arguments and the briefs of counsel. It is the view of this Court that it cannot again inquire into the decedent's liability for the taxes.
As to the Government's contention that the lien has now attached to the proceeds of the insurance policies to the extent of their cash surrender value as of the date of the taxpayer's death, this Court, with due respect...
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