POPKY v. U.S.

No. 04-2798.

419 F.3d 242 (2005)

Howard D. POPKY; Sheila A. Popky, Appellants, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Filed May 17, 2005.


Attorney(s) appearing for the Case

John R. Crayton, Moorestown, NJ, for Appellants.

Joan I. Oppenheimer, Jonathan S. Cohen, United States Department of Justice, Tax Division, Washington, DC, for Appellee.

Before SLOVITER, FISHER and ALDISERT, Circuit Judges.


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 lien. Appellants contend that the federal tax lien 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...

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