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INGRAM v. CITY OF DALLAS DEPT. OF HOUSING, ETC.

No. 79-3888.

649 F.2d 1128 (1981)

Joerene INGRAM and Laurel A. Bates, Trustee, Plaintiffs-Appellants, v. CITY OF DALLAS DEPARTMENT OF HOUSING & URBAN REHABILITATION, et al., Defendants, United States of America (Internal Revenue Service), Defendant-Appellee.

United States Court of Appeals, Fifth Circuit. Unit A

Rehearing and Rehearing Denied September 28, 1981.

Attorney(s) appearing for the Case

L. Lynn Elliott, Charles A. Thompson, Dallas, Tex., for plaintiffs-appellants.

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

Before CHARLES CLARK, TATE and WILLIAMS, Circuit Judges.

Rehearing and Rehearing En Banc Denied September 28, 1981.

JERRE S. WILLIAMS, Circuit Judge:

This case involves an appeal from the summary judgment granted the federal government in the government's undertaking to foreclose its federal tax liens on the Texas homestead of one of appellants, Joerene Ingram, and her former spouse, Donald Ingram, for the sole tax liability of Donald Ingram relating to one federal tax and the joint tax liability of Donald and Joerene...

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