United States v. Molina

MEMORANDUM OPINION

KAZEN, District Judge.

In April, 1983, this Court stayed all proceedings in this cause pending a decision by the United States Supreme Court in United States v. Lucille Mitzy Bosco, C.A.-3-77-1291-C. In May, the Supreme Court issued its opinion under the new name of United States v. Rodgers, 461 U.S. 677, 103 S.Ct. 2132, 76 L.Ed.2d 236 (1983). Since then, the taxpayers’ lawyer has withdrawn from the case, and they are not now represented by counsel.

In Rodgers, the Supreme Court determined the relationship between § 7403 of the Internal Revenue Code of 1954 and homestead…