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CRAFT v. U.S.

No. 1:93-CV-306.

65 F.Supp.2d 651 (1999)

Sandra L. CRAFT, Plaintiff, v. The UNITED STATES of America, acting through the Internal Revenue Service, Defendant.

United States District Court, W.D. Michigan, Southern Division.

March 30, 1999.

Attorney(s) appearing for the Case

Jeffrey Alan Moyer, Donovan, Love & Twinney, P.L.C., Grand Rapids, MI, for Sandra L. Craft, plaintiff.

Daniel M. LaVille, U.S. Attorney's Office, Grand Rapids, MI, John A. Lindquist, Trial Attorney, U.S. Dept. of Justice, Washington, DC, for Internal Revenue Service, defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

QUIST, District Judge.

Background

Plaintiff, Sandra L. Craft ("Sandra"), filed this action seeking to quiet title to the proceeds of the sale of certain real property located at 2656 Berwyck Road in Grand Rapids, Michigan (the "Berwyck Property"), which Plaintiff had owned with her husband, Don Craft ("Don") as tenants by the entireties. Specifically, Plaintiff alleged that a tax lien filed...

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