United States Ninth Circuit

In a case concerning government tax liens on the proceeds of the sale of a house owned by plaintiff and his former wife: 1) summary judgment for the government on plaintiff's diminishing interest theory is affirmed; 2) calculation of plaintiff's equitable subrogation is affirmed with an adjustment; 3) denial of interest on the equitable subrogation is affirmed; and 4) an award of litigation costs for plaintiff is reversed where the district court abused its discretion in finding the government's litigation position not substantially justified.

Appellate Information

• Argued 06/12/2006
• Decided 08/17/2006
• Published 08/17/2006

Judges

• HUG, Circuit Judge., Before HUG and O'SCANNLAIN, Circuit Judges, and ROGER T. BENITEZ, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Benjamin C. Sanchez, Tierney, Watson & Healy, San Francisco, CA, for the appellant.


• For Appellees:
  
• Kenneth L. Greene and Marion M. Erickson, U.S. Department of Justice, Washington, D.C., for the appellee/cross-appellant.