Legal Opinion

Craft v. United States

Court of Appeals for the Sixth Circuit

Decided April 1, 1998No. Nos. 96-1038, 96-1039PublishedCited by 19 opinions

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

RYAN, J. (pp. 645-649), delivered a separate concurring opinion.

OPINION

COLE, Circuit Judge.

Sandra Craft appeals the district court’s order granting summary judgment in favor of the United States, in which the district court found that a federal tax hen filed against the property of Sandra’s husband for his individual unpaid tax liabilities attached to property held by Sandra and her husband, first as tenants by the entirety and then jointly conveyed to Sandra. The United States, in turn, cross-appeals the district court’s determinations of when the hen attached and the value of Sandra’s…

2Cases cited21 opinions

  1. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  2. Clarence Erwin Copeland v. Mark MacHulis James StephensCourt of Appeals for the Sixth Circuit · 1995
  3. Aquilino v. United StatesSupreme Court of the United States · 1960
  4. Morgan v. CommissionerSupreme Court of the United States · 1940
  5. United States v. RodgersSupreme Court of the United States · 1983

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

3Cited by19 opinions

  1. United States v. CraftSupreme Court of the United States · 2002
  2. Albrecht v. TreonCourt of Appeals for the Sixth Circuit · 2010
  3. Blachy v. ButcherCourt of Appeals for the Sixth Circuit · 2000
  4. Elbert L. Hatchett and Laurestine Hatchett v. United StatesCourt of Appeals for the Sixth Circuit · 2003
  5. Craft v. United StatesCourt of Appeals for the Sixth Circuit · 2000

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

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