context: Although neither the parties nor this Court has identified any circuit court of appeals precedent on this precise issue, several bankruptcy courts have rejected Musolino's argument.
citation_a.signal: see
citation_a.identifier: 295 B.R. 562, 567-68
citation_a.parenthetical: declining to extend holding in Craft, holding that under Maryland law property held in tenancy by entireties estate is validly exempt from bankruptcy creditors of one spouse under SS 522(b
citation_a.sentence: See In re Great-house, 295 B.R. 562, 567-68 (Bankr.D.Md.2003) (declining to extend holding in Craft, holding that under Maryland law property held in tenancy by entireties estate is validly exempt from bankruptcy creditors of one spouse under § 522(b)(2)(B)); In re Kelly, 289 B.R. 38, 45 (Bankr.D.Del.2003) (concluding that Craft is inapplicable, holding that “[ujnder Delaware law and [§ 522(b)(2)(B) ], property held in an entireties estate is validly exempt and may not be reached by the creditors of one spouse”); see also Schlossberg v. Barney, 380 F.3d 174, 182 (4th Cir.2004) (declining to extend Craft, holding that Chapter 7 bankruptcy trustee proceeding pursuant to § 544 of the Bankruptcy Code cannot stand in shoes of the IRS in a tax collection context in order to reach property held in tenancy by the entireties exempted under § 522(b)(2)(B)); In re Ryan, 282 B.R. 742, 750 (2002) (noting that “Craft gives no indication that the reasoning therein should be extended beyond federal tax law”).
citation_b.signal: see also
citation_b.identifier: 380 F.3d 174, 182
citation_b.parenthetical: declining to extend Craft, holding that Chapter 7 bankruptcy trustee proceeding pursuant to SS 544 of the Bankruptcy Code cannot stand in shoes of the IRS in a tax collection context in order to reach property held in tenancy by the entireties exempted under SS 522(b
citation_b.sentence: See In re Great-house, 295 B.R. 562, 567-68 (Bankr.D.Md.2003) (declining to extend holding in Craft, holding that under Maryland law property held in tenancy by entireties estate is validly exempt from bankruptcy creditors of one spouse under § 522(b)(2)(B)); In re Kelly, 289 B.R. 38, 45 (Bankr.D.Del.2003) (concluding that Craft is inapplicable, holding that “[ujnder Delaware law and [§ 522(b)(2)(B) ], property held in an entireties estate is validly exempt and may not be reached by the creditors of one spouse”); see also Schlossberg v. Barney, 380 F.3d 174, 182 (4th Cir.2004) (declining to extend Craft, holding that Chapter 7 bankruptcy trustee proceeding pursuant to § 544 of the Bankruptcy Code cannot stand in shoes of the IRS in a tax collection context in order to reach property held in tenancy by the entireties exempted under § 522(b)(2)(B)); In re Ryan, 282 B.R. 742, 750 (2002) (noting that “Craft gives no indication that the reasoning therein should be extended beyond federal tax law”).