CRAFT v. U.S.

Nos. 99-1734, 99-1737.

233 F.3d 358 (2000)

Sandra L. CRAFT, Plaintiff-Appellee/Cross-Appellant, v. UNITED STATES of America, acting through the Commissioner of Internal Revenue, Defendant-Appellant/Cross-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: November 22, 2000.


Attorney(s) appearing for the Case

Jeffrey Alan Moyer (argued and briefed), Donovan, Love & Twinney, Grand Rapids, MI, for Plaintiff-Appellee/Cross-Appellant.

Joan I. Oppenheimer (argued and briefed), David English Carmack (briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Defendant-Appellant/Cross-Appellee.

Before: KEITH, COLE, and GILMAN, Circuit Judges.


COLE, J., delivered the opinion of the court, in which KEITH, J., joined. GILMAN, J. (pp. 376-79), delivered a separate opinion concurring in the judgment.

OPINION

COLE, Circuit Judge.

This case is before us for the second time. In Craft v. United States, 140 F.3d 638 (6th Cir.1998) (hereinafter, "Craft I"), we held that a federal tax lien against Plaintiff-Appellee Sandra L. Craft's now-deceased husband...

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