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  5. 649 F.2d 1117 (1981)
 

UNITED STATES v. ROGERS

Nos. 79-3358, 80-1020.

649 F.2d 1117 (1981)

UNITED STATES of America, Plaintiff-Appellant, v. Lucille Mitzy Bosco ROGERS, Individually and as surviving spouse of Philip S. Bosco, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit. Unit A

Rehearing and Rehearing Denied September 28, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, William S. Estabrook, Wynette J. Hewett, Attys., Tax Div., Dept. of Justice, Washington, D.C., for the U.S.

Ray, Trotti, Hemphill, Moore & Peterson, William David Elliott, J. Michael Wylie, Dallas, Tex., for defendants-appellees.

Before CHARLES CLARK, TATE and WILLIAMS, Circuit Judges.

Rehearing and Rehearing En Banc Denied September 28, 1981.

JERRE S. WILLIAMS, Circuit Judge:

This case presents the interesting question whether the federal government may foreclose a federal tax lien on the Texas homestead of a delinquent taxpayer in order to satisfy the delinquent taxpayer's tax liability, when the taxpayer's spouse, also having an interest in the homestead, has no federal tax liability.

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