United States v. Jane Wood

NATHANIEL R. JONES, Circuit Judge.

Defendant-appellant Jane Wood appeals from the district court’s order granting summary judgment in favor of plaintiff-ap-pellee United States, 658 F.Supp. 1561. The district court held that, since the Government was a third-party beneficiary to a property settlement between Ms. Wood and her then-husband, it therefore was entitled to judgment against Wood for breaching her promise to apply the proceeds of the sale of her marital residence to a federal tax lien against her former husband. For the reasons that follow, we affirm the judgment of the district…