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THOMSON v. U.S.

No. 94-3861.

66 F.3d 160 (1995)

Mary Joyce THOMSON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 19, 1995.

Attorney(s) appearing for the Case

Jay B. Kelly, argued, St. Paul, MN, for appellant.

William Estabrook, Department of Justice, argued, Washington, DC, for appellee.

Before McMILLIAN, LAY and LOKEN, Circuit Judges.

LOKEN, Circuit Judge.

In 1971, Douglas and Mary Thomson divorced. The divorce decree awarded Mary "exclusive use, ownership and possession" of their home, which they were purchasing under a contract for deed. The divorce decree was unrecorded when the Internal Revenue Service obtained a lien on all of Douglas's property rights under 26 U.S.C. § 6321. The IRS levied on the home, and Mary commenced this wrongful levy action under 26 U.S.C. § 7426, claiming...

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