UNITED STATES v. WOODARD

Nos. 242-70, 243-70.

444 F.2d 752 (1971)

UNITED STATES of America, Plaintiff-Appellant and Cross-Appellee, v. Jack W. WOODARD et al., Defendants, Dorothy M. Woodard, Defendant-Appellee and Cross-Appellant.

United States Court of Appeals, Tenth Circuit.

June 30, 1971.


Attorney(s) appearing for the Case

Karl Schmeidler, Atty., Tax Div., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., and Meyer Rothwacks and Crombie J. D. Garrett, Attys., Tax Div., Dept. of Justice, and Victor R. Ortega, U. S. Atty., of counsel, on the brief), for plaintiff-appellant and cross-appellee.

Towner Leeper, El Paso, Tex., for Dorothy M. Woodard, defendant-appellee and cross-appellant.

No appearances for other defendants.

Before BREITENSTEIN and HILL, Circuit Judges, and LANGLEY, District Judge.


BREITENSTEIN, Circuit Judge.

These appeals arise out of an action brought by the United States to foreclose federal excise tax liens against real and personal property of Jack W. Woodard, individually, and against Jack Woodard and Company, a limited partnership. A complicated judgment was entered. The United States appeals from portions thereof relating to Western Oil Company and the Monahans property. Dorothy Woodard, the former wife of Jack Woodard, is the only...

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