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U.S. v. DAVENPORT

No. 96-1299.

106 F.3d 1333 (1997)

UNITED STATES of America, Plaintiff-Appellee, v. Amos D. DAVENPORT, Jr. and Norma L. Davenport, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided February 11, 1997.

Attorney(s) appearing for the Case

Gary R. Allen, David I. Pincus, Annette M. Wietecha (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Douglas W. Snoeyenbos, Department of Justice, Tax Division, Washington, DC, Thomas P. Walsh, Samuel D. Brooks, Office of the United States Attorney, Civil Division, Chicago, IL, for Plaintiff-Appellee.

Andrew B. Spiegel (argued), Wheaton, IL, for Defendants-Appellants.

Before CUMMINGS, ESCHBACH, and FLAUM, Circuit Judges.

ESCHBACH, Circuit Judge.

From 1980-1987, Amos Davenport chose not to file federal income tax returns. Although the transgression was his alone, the consequences extended to his wife, Norma Davenport, when the district court ordered the sale of the Davenports' marital residence to satisfy the federal tax liens that had allegedly attached to the property. The Davenports argue for reversal of the district court's order on the grounds that the sale of their residence...

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