United States v. Craft — Thomas, J., dissenting

Summary

Justice Thomas, joined by Justices Stevens and Scalia, dissents from the Court’s decision that the IRS lien attaches to real property held as a tenancy by the entirety when only one spouse owes tax. He would affirm the Court of Appeals and hold that the husband did not possess “property” or “rights to property” for the lien to attach. The dissent argues that state law defines property interests and that the majority’s “bundle of sticks” approach improperly creates a federal common‑law definition of property. Justice Scalia’s separate dissent joins this view, emphasizing the protection tenancy by the entirety offers to a non‑debtor spouse.