Legal Opinion

Craft v. United States

Court of Appeals for the Sixth Circuit

Decided November 22, 2000No. Nos. 99-1734, 99-1737PublishedCited by 20 opinions

1Opinion of the CourtCole, J., joined by Keith, J.,

GILMAN, J. (pp. 376-79), delivered a separate opinion concurring in the judgment.

OPINION

COLE, Circuit Judge.

This case is before us for the second time. In Craft v. United States, 140 F.3d 638 (6th Cir.1998) (hereinafter, “Craft I”), we held that' a federal tax lien against Plaintiff-Appellee Sandra L. Craft’s now-deceased husband, Don, did not attach to property held by the couple in a “tenancy by the entirety” under Michigan law. On remand, the district court found that Defendant-Appellant the United States of America (“IRS,” or “the government”) was nonetheless entitled to $6,693 with which…

2Cases cited39 opinions

Agostini v. FeltonSupreme Court of the United States · 1997
Aquilino v. United StatesSupreme Court of the United States · 1960
Library of Congress v. ShawSupreme Court of the United States · 1986
Yvette Cruz v. Coach Stores, Inc., David Otani, William Betts, Diane Lewis, Sara Lee Corporation, and Herve HeriveauxCourt of Appeals for the Second Circuit · 2000
United States v. RodgersSupreme Court of the United States · 1983

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3Cited by20 opinions

Coalition for Government Procurement v. Federal Prison Industries, Inc.Court of Appeals for the Sixth Circuit · 2004
Cleveland Branch, National Ass'n for the Advancement of Colored People v. City of ParmaCourt of Appeals for the Sixth Circuit · 2001
Cleveland Branch, National Association for the Advancement of Colored People, and National Association for the Advancement of Colored People v. City of Parma, OhioCourt of Appeals for the Sixth Circuit · 2001
Usibelli Coal Mine v. United StatesUnited States Court of Federal Claims · 2002
Armco Employees Independent Federation v. Ak Steel CorporationCourt of Appeals for the Sixth Circuit · 2001

15 more not listed; retrieve them via the Exa API.