United States v. Sandra L. Craft

Decided April 17, 2002. Sandra Day O'Connor delivered the opinion of the Court.

Docket 00-1831 · 535 U.S. 274 (2002) · Cited 448 times

Holding

The husband’s interests in the entireties property constitute “property” or “rights to property” to which a federal tax lien may attach.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 6–3.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Drye v. United States · 528 U.S. 49 (1999)
• United States v. Rodgers · 461 U.S. 677 (1983)
• Aquilino v. United States · 363 U.S. 509 (1960)
• United States v. Bess · 357 U.S. 51 (1958)
• United States v. Mitchell · 403 U.S. 190 (1971)
• Loretto v. Teleprompter Manhattan CATV Corp. · 458 U.S. 419 (1982)
• United States v. National Bank of Commerce · 472 U.S. 713 (1985)
• Tyler v. United States · 281 U.S. 497 (1930)
• Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A. · 511 U.S. 164 (1994)
• Dolan v. City of Tigard · 512 U.S. 374 (1994)
• Astoria Federal Savings & Loan Ass'n v. Solimino · 501 U.S. 104 (1991)
• Kaiser Aetna v. United States · 444 U.S. 164 (1979)
• Morgan v. Commissioner · 309 U.S. 78 (1940)
• Pension Benefit Guaranty Corporation v. LTV Corp. · 496 U.S. 633 (1990)
• Glass City Bank v. United States · 326 U.S. 265 (1945)
• Dickman v. Commissioner · 465 U.S. 330 (1984)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Manhattan Community Access Corp. v. Halleck · 587 U.S. 802 (2019)
• Pasquantino v. United States · 544 U.S. 349 (2005)
• Gamble v. United States · 587 U.S. 678 (2019)
• Lawson v. FMR LLC · 571 U.S. 429 (2014)
• Arkansas Department of Health & Human Services v. Ahlborn · 547 U.S. 268 (2006)
• Lockhart v. United States · 546 U.S. 142 (2005)
• Yellen v. Confederated Tribes of Chehalis Reservation · 594 U.S. 338 (2021)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

Explore from here

Sandra Day O'Connor’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2002). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).