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BURRUS v. OKLAHOMA TAX COM'N

No. 94-6044.

59 F.3d 147 (1995)

Vernon V. BURRUS and Letha L. Burrus, Husband and Wife, Plaintiffs, v. OKLAHOMA TAX COMMISSION, Defendant-Appellant, Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

July 7, 1995.

Attorney(s) appearing for the Case

Robert B. Struble, Asst. General Counsel (Stanley P. Johnston, Deputy General Counsel, and David Hudson, General Counsel, with him on the briefs), Oklahoma Tax Com'n, Oklahoma City, OK, for plaintiff-appellant.

Patricia M. Bowman, Atty. (Loretta C. Argrett, Asst. Atty. Gen., David English Carmack and Robert L. Baker, Attys., on the brief), Tax Div., Dept. of Justice, Washington, DC, for defendant-appellee.

Before HENRY and McKAY, Circuit Judges, and VRATIL, District Judge.

McKAY, Circuit Judge.

This appeal presents a very narrow legal question: Do the Oklahoma Homestead laws, see Okla. Const. art. XII, § 2 (1992); Okla.Stat. tit. 31, § 1 (1981), which prevent Oklahoma from foreclosing on the principal residence of a debtor to satisfy a state tax lien but do not prevent the federal government from foreclosing on the same property to satisfy federal tax obligations, create an exception to the general rule ("first in time...

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