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Defendants appealed the district court’s enforcement of a federal tax lien against their real property.
Where applicable state law followed the rule of separate property rights of spouses rather than the doctrine of community property, the government was entitled to judgment as a matter of law on its enforcement action.
Judgment is affirmed.
U.S. v. Yennie (MLW No. 79774/Case No. 22-3557 – 2 pages) (U.S. Court of Appeals, 8th Circuit, per curiam) Appealed from U.S. District Court, District of Minnesota, Wright, J.
