United States of America, and Cross-Appellee v. Jack W. Woodard, Dorothy M. Woodard, and Cross-Appellant

BREITENSTEIN, Circuit Judge.

These appeals arise out of an action brought by the United States to foreclose federal excise tax liens against real and personal property of Jack W. Woodard, individually, and against Jack Woodard and Company, a limited partnership. A complicated judgment was entered. The United States appeals from portions thereof relating to Western Oil Company and the Monahans property. Dorothy Woodard, the former wife of Jack Woodard, is the only defendant participating in the appeals. She opposes the positions of the government on its appeals, and, on her own behalf, appeals…