TILLERY v. PARKS

No. 78-1915.

630 F.2d 775 (1980)

Iris C. TILLERY, Plaintiff-Appellee, v. Charles PARKS, District Director of Internal Revenue Service, and The United States of America, by and through John E. Green, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided September 9, 1980.

Rehearing Denied October 28, 1980.


Attorney(s) appearing for the Case

Joan I. Oppenheimer, Atty., Tax Division, Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Division, Dept. of Justice, Washington, D. C., with her on brief; Larry D. Patton, U. S. Atty., Oklahoma City, Okl., of counsel), for defendants-appellants.

Riley Brock, Oklahoma City, Okl., for plaintiff-appellee.

Before McWILLIAMS, McKAY and SEYMOUR, Circuit Judges.


SEYMOUR, Circuit Judge.

Plaintiff and her husband own their Oklahoma homestead as joint tenants. The husband defaulted in his obligation to pay $29,759.45 in withholding taxes as the responsible officer of two corporations. The Internal Revenue Service filed federal tax liens for the unpaid taxes against all of the husband's property, including his interest in the homestead.

Plaintiff brought this action to quiet title to the homestead. The district court...

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