Federal Judiciary

Petition of the day

By Kiran Bhat

The petition of the day is: 

Title: Barr v. United States
Docket: 10-794
Issue(s): When a court allocates the proceeds from a sale pursuant to 26 U.S.C. § 7403, which allows district courts to order a sale of a delinquent taxpayer?s property to satisfy a federal tax lien, even if the property is co-owned with another individual who does not owe taxes, and provides that the proceeds of the sale should be allocated "according to the interests of the parties and of the United States," must the court take into account the additional value of the survivorship right of the spouse with the longer life expectancy and any other asymmetrical rights or must it instead allocate the proceeds equally to each party in every situation?

Certiorari stage documents:

• Opinion below (6th Cir.)
• Petition for certiorari

Full post as published by SCOTUSBLOG on February 02, 2011 (boomark / email).