In re Browne

THOMAS J. CATLIOTA, U.S. BANKRUPTCY JUDGE.

Janet Nesse, the Chapter 7 trustee, objects to the exemption claimed under 11 U.S.C. § 522(b)(3)(B) by the debtor, Alexander Britton Browne, III, for his interest in real property he owns with his nonfiling wife as tenants by the entireties. ECF 17. The trustee, relying on U.S. v. Craft, 535 U.S. 274, 122 S.Ct. 1414, 152 L.Ed.2d 437 (2002), contends the debtor's entireties interest is not exempt to the extent of the tax claim asserted by the Internal Revenue Service. The debtor contends Craft does not apply because the tax claim is asserted against…