UNITED STATES v. McQUADE

No. 76-2476.

579 F.2d 1180 (1978)

UNITED STATES of America, Appellee, v. William F. McQUADE and Wilma N. McQuade, Appellants.

United States Court of Appeals, Ninth Circuit.

August 11, 1978.


Attorney(s) appearing for the Case

William F. McQuade and Wilma N. McQuade, in pro per.

Gilbert E. Andrews, Atty., Washington, D. C., for appellee.

Nick O'Malley, Irvine, Cal., for amicus curiae.

Before GOODWIN, WALLACE and HUG, Circuit Judges.


HUG, Circuit Judge:

The government brought this action to foreclose tax liens on real property owned by the McQuades. The Internal Revenue Service made tax assessments against the McQuades for income taxes and telephone excise taxes in the total amount of $14,236.94. These were not paid and a complaint to foreclose the tax liens followed.

The McQuades filed an answer In Propria Persona and requested that the court appoint counsel to assist in the defense of...

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