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UNITED STATES v. MOLINA

No. 84-2547.

764 F.2d 1132 (1985)

UNITED STATES of America, Plaintiff-Appellant, v. Ramiro MOLINA, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

July 8, 1985.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Section, Tax Div., William S. Estabrook, Michael J. Roach, Attys., U.S. Dept. of Justice, Washington, D.C., James R. Gough, Asst. U.S. Atty., Houston, Tex., for plaintiff-appellant.

T.A. Zalenski, Pittsburg, Pa., for defendants-appellees.

Ramiro Molina, pro se.

Before REAVLEY, JOHNSON and HIGGINBOTHAM, Circuit Judges.

REAVLEY, Circuit Judge:

In this suit by the United States to foreclose its tax lien against the homestead of Ramiro and Anita B. Molina, the United States was awarded a judgment of $163,778.39. The district court ordered foreclosure and sale of the homestead but Anita Molina, who was not separately liable for the taxes, was awarded 36.669 percent of the proceeds from the sale of the property as compensation for her homestead interest, 584 F.Supp...

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