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United States v. Barr

617 F.3d 370 (2010)

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United States v. Barr

United States Court of Appeals for the Sixth Circuit
617 F.3d 370 (2010)

Facts

Pursuant to Internal Revenue Code (code) § 7403, the United States sought to collect on the tax debt of Charles Barr (defendant) by foreclosing on and selling the Michigan home that Charles owned with his wife, Carolyn Barr (defendant), as tenants in the entirety. Carolyn opposed the foreclosure, arguing that she owned more than a 50 percent interest in the house because she was likely to outlive Charles and that she owed no taxes. Carolyn further argued that she was entitled to more than 50 percent of any sale proceeds due to her purported majority ownership stake. The United States responded that foreclosing on the house was proper under Michigan law. The district court ruled that the United States could foreclose on the house and that the sale proceeds should be divided equally between the Barrs. In doing so, the district court applied the balancing test articulated by the United States Supreme Court in United States v. Rodgers. Carolyn appealed, reiterating her life-expectancy theory and arguing that (1) her right as a tenant in the entirety to prevent Charles from selling the house entitled her to a majority of any sale proceeds and (2) the district court improperly applied Rodgers.

Rule of Law

Issue

Holding and Reasoning (Rogers, J.)

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Casebooks

Tax Practice and Procedure

Key Terms