United States Sixth Circuit

Federal tax liens may attach to real property held by a delinquent taxpayer as a tenancy by the entirety, and the government may sell entireties properties and collect mortgage payments, under U.S. v. Craft, 122 S. Ct. 1414 (2002), which applies retroactively here.

Appellate Information

• Argued 02/04/2003
• Decided 06/04/2003
• Published 06/04/2003

Judges

• Before SILER, DAUGHTREY, and COLE, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• Robert N. Bassel (argued and briefed), Kemp, Klein, Umphrey, Endelman & May, Troy, MI, Martin L. Fried, Goldstein, Bershad, Steinberg & Fried, Southfield, MI, for Plaintiffs-Appellees., John A. Lindquist, U.S. Dept. of Justice Tax Div., Washington, DC, David English Carmack (briefed), Joan I. Oppenheimer (argued and briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for Defendant-Appellant.