Real Property, Probate and Trust Journal, Vol. 37, Fall 2002
40 Pages Posted: 20 Aug 2011
Date Written: August, 19 2011
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: 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