United States Supreme Court

A husband's interests in a piece of property, owned with his wife as tenants by the entirety under Michigan law, constitute "property" or "rights to property" to which a federal tax lien may attach pursuant to 26 U.S.C. section 6321.

Appellate Information

• Decided 04/17/2002
• Published 04/17/2002

Judges

Court

• United States Supreme Court

Counsel