United States v. Winsper

OPINION

RALPH B. GUY, JR., Circuit Judge.

The United States of America appeals from the district court’s final decision denying its motion to foreclose tax liens against residential property, owned by defendants Malcolm C. Winsper and his wife Barbara L. Winsper, pursuant to 26 U.S.C. § 7408. The district court entered summary judgment reducing to judgment the tax assessment against Malcolm Winsper only, but denied foreclosure of the entire property in reliance on the discretion recognized in United States v. Rodgers, 461 U.S. 677, 709, 108 S.Ct. 2132, 76 L.Ed.2d 236 (1983). Finding an abuse of…