HOLMAN v. U.S.

Nos. 05-4114, 05-4123.

505 F.3d 1060 (2007)

Donna M. HOLMAN, Plaintiff-Counter-Defendant-Appellee/Cross-Appellant, v. UNITED STATES of America, Defendant-Counter-Claimant-Appellant/Cross-Appellee.

United States Court of Appeals, Tenth Circuit.

October 1, 2007.


Attorney(s) appearing for the Case

Thomas N. Thompson, (James C. Haskins with him on the briefs), Haskins & Associates, Salt Lake City, UT, for the Plaintiff-Counter-Defendant-Appellee/Cross-Appellant.

John A. Nolet, United States Department of Justice, Tax Division, Washington, D.C. (Thomas J. Clark, United States Department of Justice, Tax Division, and Eileen J. O'Connor, Assistant Attorney General, with him on the briefs), for the Defendant-Counter-Claimant-Appellant/Cross-Appellee.

Before HENRY, MURPHY, Circuit Judges, and FIGA, District Judge.


HENRY, Circuit Judge.

Donna Holman filed this quiet title action against the United States after the IRS filed a tax lien on real property in Centerville, Utah, to which she and a friend of her husband Kenneth Holman held legal title. The IRS's lien arose out of assessments against Mr. Holman for unpaid employment taxes. Mrs. Holman asserted that she and her husband's friend, Hyrum Smith, held the Centerville property free...

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