United States v. Barr

BATCHELDER, C.J. (pp. 377-80), delivered a separate opinion concurring in part and dissenting in part.

OPINION

ROGERS, Circuit Judge.

The Government seeks to foreclose the federal income tax debt owed by Charles Barr against the home that he and his wife Carolyn own as tenants by the entirety. Mrs. Ban- argues on appeal, as she did before the district court, that she is entitled to the vast majority of the sale proceeds of any foreclosure sale and that foreclosure is not appropriate based on her dominant interest in the home and other equitable factors. Because spouses owning property as tenants…