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U.S. v. WINGFIELD

No. 84-2197.

822 F.2d 1466 (1987)

UNITED STATES of America, Plaintiff-Appellee, v. Lloyd Ferrell WINGFIELD, Defendant-Appellee. Appeal of COUNTY OF BOULDER, COLORADO.

United States Court of Appeals, Tenth Circuit.

June 15, 1987.

Attorney(s) appearing for the Case

William D. Meyer, Hutchinson, Black, Hill, Buchanan & Cook, Boulder, Colo., for appellant.

Francis M. Allegra, Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Carleton D. Powell, Dept. of Justice, Washington, D.C., and Robert N. Miller, U.S. Atty., were also on the brief), for appellee.

Before HOLLOWAY, Chief Judge, and BARRETT and McKAY, Circuit Judges.

HOLLOWAY, Chief Judge.

This case presents a series of tangled jurisdictional questions involving the district court's subject matter jurisdiction of this case and its jurisdiction as to the Government. The underlying merits involve the status of a federal tax lien on contents of property seized and forfeited pursuant to a Colorado statute as a public nuisance because of use for unlawful activities involving controlled substances. The Government says the contents passed...

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