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United States Vs. Craft
Cites for this judgment
- US Supreme Court
- Apr 17, 2002
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U.S. 274 (2002) October Term, 2001 Syllabus United States V. CraftSearch
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may attach. Pp.278-289. (a) Because the federal tax lien statute itself creates no property rights, United States v. BessSearch
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Drye v. UnitedSearch
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the tax lien reveals that Congress meant to reach every property interest that a taxpayer might have. United States v. NationalSearch
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Federal tax liens may attach to property that cannot be unilaterally alienated, United States v. RodgersSearch
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see also United States v. NationalSearch
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see also Dickman v. CommissionerSearch
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federal question of which bundles of rights constitute property that may be attached by a federal tax lien. In Drye v. UnitedSearch
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Long v. EarleSearch
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West 1988). Neither spouse may unilaterally alienate or encumber the property, Long v. EarleSearch
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Rogers v. RogersSearch
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Mich. App. 125, 134, 356 N. W. 2d 288, 292 (1984), although this may be accomplished with mutual consent, Eadus v. HunterSearch
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United States v. NationalSearch
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Glass City Bank v. UnitedSearch
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Brief any citation in this list with AI Studio
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the right to use the property, to receive income produced by it, and to exclude others from it. See Dolan v. CitySearch
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the most essential sticks in the bundle of rights that are commonly characterized as property''' (quoting Kaiser Aetna v. UnitedSearch
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Loretto v. TeleprompterSearch
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already stated that federal tax liens may attach to property that cannot be unilaterally alienated. In United States v. RodgersSearch
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This disparity in treatment between the two forms of ownership, however, arises from our decision in United States v. RodgersSearch
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Pension Benefit Guaranty Corporation v. LTVSearch
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Central Bank of Denver, N. A. v. FirstSearch
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This case exemplifies the risk of relying on such legislative history. As we noted in United States v. RodgersSearch
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generally accepted rule that liens could not attach to entireties property. See Astoria Fed. Sav. & Loan Assn. v. SoliminoSearch
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first court of appeals cases dealing with the application of such a lien did not arise until the 1950's. United States v. HutchersonSearch
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Raf- faele v. GrangerSearch
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Sanford v. BertrauSearch
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exempt status under state law does not bind the federal collector.''' Drye v. UnitedSearch
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see also United States V. CertainSearch
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the taxpayer has in the property beyond those interests recognized under state law. Aquilino v. UnitedSearch
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States, 363 U. S. 509 , 513 (1960) (citing Morgan v. CommissionerSearch
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see also Long v. EarleSearch
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See Budwit v. HerrSearch
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see also Tyler v. UnitedSearch
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s law with respect to the essential attributes of the tenancy by the entirety estate. However, relying on Drye v. UnitedSearch
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States, 528 U. S. 49 , 59 (1999), which in turn relied upon United States v. IrvineSearch
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U. S. 224 (1994), and United States v. MitchellSearch
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CL United States v. KaufmanSearch
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devise any portion of the property because it is subject to the other's indestructible right of survivorship. Rogers v. RogersSearch
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Nor do we mean to suggest that an expec- 7 And it is similarly different from the situation in United States v. RodgersSearch
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a federal tax lien cannot attach to such property to satisfy an individual spouse's tax liability.8 This 8 See IRS v. GasterSearch
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Pitts v. UnitedSearch
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United States v. AmericanSearch
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Raffaele v. GrangerSearch
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United States v. HutchersonSearch
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United States v. NathansonSearch
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Syllabus United States V. CraftSearch
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Dickman v. CommissionerSearch
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In Drye v. UnitedSearch
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Eadus v. HunterSearch
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