Howard D. Popky Sheila A. Popky v. United States

OPINION OF THE COURT

FISHER, Circuit Judge.

Appellants Howard and Sheila Popky, husband and wife, appeal from the District Court’s grant of summary judgment in the government’s favor in connection with their attempt to recover monies obtained by the government in satisfaction of a tax hen. Appellants contend that the federal tax hen could not attach to Sheila Popky’s interest in property owned by her and her husband as tenants by the entireties. We disagree and will therefore affirm the judgment of the District Court.

As we write solely for the parties, and the facts are known to them, we will…