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U.S. v. McMULLIN

No. 90-5077.

948 F.2d 1188 (1991)

UNITED STATES of America, Plaintiff-Appellee, v. Clinton O. McMULLIN, Defendant-Appellant. McMullin Family Trust, and Laura J. McMullin, Defendants.

United States Court of Appeals, Tenth Circuit.

November 13, 1991.

Attorney(s) appearing for the Case

Deborah Swann (Gary R. Allen and Ann B. Durney, Attorneys, Tax Div., Dept. of Justice, Shirley D. Peterson, Asst. Atty. Gen., of counsel: Tony M. Graham, U.S. Atty., Washington, D.C., with her on the brief), for plaintiff-appellee.

Albert J. Givray (Kristen L. Gordon of Doerner, Stuart, Saunders, Daniel & Anderson, with him on the brief), Tulsa, Okl., Sp. Counsel, for defendants-appellants.

Before BALDOCK and McWILLIAMS, Circuit Judges, and DUMBAULD, District Judge.

McWILLIAMS, Circuit Judge.

On January 9, 1987, the United States brought the present action in the United States District Court for the Northern District of Oklahoma against Clinton O. McMullin and his wife, Laura J. McMullin, and the McMullin Family Trust, seeking to foreclose a federal tax lien against improved real property located in Mayes County, Oklahoma, for the income tax liabilities of Clinton and Laura McMullin. In its complaint, the United States alleged...

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