Glenda S. Scoville v. United States

BEAM, Circuit Judge,

Glenda Scoville appeals a district court 2 judgment sustaining, in part, a tax levy on insurance proceeds payable to her under a fire insurance policy. We affirm.

In May of 1975, Scoville married a dentistry student named Joseph May, and supported him until his graduation. In 1979, May opened a dental practice in Jefferson City, Missouri. He prevailed upon Scoville to work for his practice without salary, which she did for five years. May subsequently opened another practice in Kansas City, Missouri. In 1979, May also became a self-styled “tax protestor,” and failed to file…