Mildred Babb v. Frank S. Schmidt, District Director of Internal Revenue and the United States of America

OPINION

MERRILL, Circuit Judge:

In 1959 Kroger Babb, now husband of the appellant, was assessed by the district director, pursuant to a decision of the Tax Court, for taxes, interest and penalties arising out of the 1944 and 1945 tax years. In 1961 appellant Mildred Babb and Kroger Babb were married. In 1970 the director served a levy upon certain bank accounts in California and Nevada, community property of these California citizens, for the purpose of obtaining partial satisfaction of the husband’s premarital tax liabilities described above.

Plaintiff brought this action under 26 U.S.C. § 7426…