Eugene Cole and Mary Cole, His Wife v. Thomas A. Cardoza, District Director, United States, Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that federal government may not, under Michigan law, attach lien to entireties property to satisfy individual tax liability of one spouse
• noting Government concession that, under Michigan law, it had no valid claim against real property held by tenancy by the entirety
• noting Government concession that, under Michigan law, ithad no valid claim against real property held by tenancy by the entirety

Source: CourtListener parenthetical corpus (CC0).