United States v. Lucille Mitzy Bosco Rogers, Individually and as Surviving Spouse of Philip S. Bosco

JERRE S. WILLIAMS, Circuit Judge:

This case presents the interesting question whether the federal government may foreclose a federal tax lien on the Texas homestead of a delinquent taxpayer in order to satisfy the delinquent taxpayer’s tax liability, when the taxpayer’s spouse, also having an interest in the homestead, has no federal tax liability.

I. Facts

The facts in this case are not in dispute. In 1955, appellee Lucille Mitzy Bosco Rodgers 1 and her husband at that time, Philip S. Bosco, acquired as community property a residence in Dallas, Texas, which they occupied with their children as…