cited Cited "see" First Victoria National Bank, Independent Under the Will of T. J. Babb, Deceased v. United States See Barutha v. Prentice, 189 F.2d 29, 31 (7th Cir.), cert. denied, 342 U.S. 841 , 72 S.Ct. 69 , 96 L.Ed. 635 (1951). 16 .

discussed Cited "see" Roy Kirby, Trustee in Bankruptcy v. United States of America, in the Matter of Allen Brothers Truck Lines, Inc., Bankrupt See Barutha v. Prentice, 7 Cir., 189 F.2d 29 , cert. denied 342 U.S. 841 , 72 S.Ct. 69 , 96 L.Ed. 635 ; Richardson v. National Acceptance Co. of Chicago, 7 Cir., 179 F.2d 1 , 15 A.L.R.2d 876 , cert. denied 339 U.S. 981 , 70 S.Ct. 1029 , 94 L.Ed. 1385 . 2 . 26 U.S.C. § 6321 provides: “If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and ri…