Sarah M. Harris v. United States

REAVLEY, Circuit Judge:

The United States has prevailed in enforcing, against the sale proceeds of Sarah M. Harris’ community property and homestead, its lien for taxes owed by her spouse. She initiated the action below because the United States refused to release its tax lien against the proceeds of the sale of her former residence located in Dallas, Texas. Harris argues that the summary judgment should be reversed because the lien in favor of the United States is invalid against her homestead interest in the property. She contends that, even if the lien is valid, her interest in the property…