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Why Craft Isn't Scary

Real Property, Probate and Trust Journal, Vol. 37, Fall 2002

FSU College of Law, Public Law Research Paper

40 Pages Posted: 20 Aug 2011  

Steve R. Johnson

Florida State University - College of Law

Date Written: August, 19 2011

Abstract

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.

Suggested Citation

Johnson, Steve R., Why Craft Isn't Scary (August, 19 2011). Real Property, Probate and Trust Journal, Vol. 37, Fall 2002; FSU College of Law, Public Law Research Paper . Available at SSRN: https://ssrn.com/abstract=1912663

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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