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UNITED STATES v. EAVES

Nos. 73-1911, 73-1912.

499 F.2d 869 (1974)

UNITED STATES of America, Appellant, Cross-Appellee, v. Joseph C. EAVES et al., Appellees, Cross-Appellants.

United States Court of Appeals, Tenth Circuit.

June 19, 1974.

Attorney(s) appearing for the Case

Libero Marinelli, Jr., Atty., Tax. Div., Dept. of Justice (Scott P. Crampton, Asst. Att. Gen., Meyer Rothwacks, and Michael L. Paup, Attys., Tax Div., Dept. of Justice; Victor R. Ortega, U. S. Atty., and Mark C. Meiering, Asst. U. S. Atty., of counsel, with him on the brief), for appellant, cross-appellee.

Kendall O. Schlenker, of Schlenker, Parker, Payne & Wellborn, Albuquerque, N. M., for appellees, cross-appellants.

Before HILL, SETH, and DOYLE, Circuit Judges.

SETH, Circuit Judge.

This is an appeal and cross-appeal from the judgment of the district court ordering the sale of Joseph C. Eaves' undivided one-half interest as joint tenant in property which has been the residence of him and his wife, Mary Marie Eaves. The sale was ordered pursuant to 26 U.S.C. § 7403 to satisfy a now undisputed tax lien amounting to $128,118.68 against the property of Joseph C. Eaves. It has been resolved that the tax liabilities are those...

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