Why Craft Isn't Scary
Steve R. Johnson
Florida State University - College of Law
August, 19 2011
Real Property, Probate and Trust Journal, Vol. 37, Fall 2002
FSU College of Law, Public Law Research Paper
In April 2002, the Supreme Court of the United States decided United States v. Craft. The Court held that the federal tax lien attaches to a tax debtor spouse's interest in property held in tenancy by the entirety even when the other spouse does not owe tax and state law provides that entireties property and interests cannot be reached by separate creditors of only one spouse.
Number of Pages in PDF File: 40Accepted Paper Series
Date posted: August 20, 2011
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