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GARDNER v. U.S.

No. 93-3243.

34 F.3d 985 (1994)

Terryl A. GARDNER, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

September 8, 1994.

Attorney(s) appearing for the Case

Regina S. Moriarty, Tax Div., Dept. of Justice, Washington, DC (Michael L. Paup, Acting Asst. Atty. Gen., William S. Estabrook, Tax Div., Dept. of Justice, Washington, DC, with her on the brief) (Randall K. Rathbun, U.S. Atty., of counsel), for defendant-appellant.

Christopher A. McElgunn, of Klenda, Mitchell, Austerman & Zuercher, Wichita, KS (J. Michael Morris, with him on the brief), for plaintiff-appellee.

Before SEYMOUR, Chief Judge, HENRY, Circuit Judge, and DAUGHERTY, Sr. District Judge.

HENRY, Circuit Judge.

The Internal Revenue Service (IRS) appeals the district court order granting summary judgment in a quiet title action in favor of the plaintiff-appellee, Ms. Terryl A. Gardner. The United States District Court for the District of Kansas held that the marital property awarded to Ms. Gardner in a divorce proceeding is not subject to a tax lien held by the government for taxes assessed against the plaintiff's former husband, Billie L. Gardner. The...

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