United States v. Ramiro Molina

REAVLEY, Circuit Judge:

In this suit by the United States to foreclose its tax lien against the homestead of Ramiro and Anita B. Molina, the United States was awarded a judgment of $163,-778.39. The district court ordered foreclosure and sale of the homestead but Anita Molina, who was not separately liable for the taxes, was awarded 36.669 percent of the proceeds from the sale of the property as compensation for her homestead interest, 584 F.Supp. 1011. The United States appeals, claiming that the district court overvalued her homestead interest in the property. Agreeing with the United…