Shaw v. United States

RAYMOND, District Judge.

The findings of fact herewith filed disclose the basis for the only issue of law involved herein. The contention of the government is that the lien of the United States for the taxes assessed attached to the interest of Harry E. Shaw as one of the tenants holding the property in an estate by the entireties and that it is entitled to have that interest sold under an order of the court.

While the rule in a number of states is to the contrary, the Supreme Court of Michigan has consistently -aligned itself with what appears to be the majority rule to the effect that no…