Cite as: 535 U. S. 274 (2002)
Scalia, J., dissenting
underpinning for the Federal Government's right to sweep aside state-created exemptions").
V
We express no view as to the proper valuation of respond-ent's husband's interest in the entireties property, leaving this for the Sixth Circuit to determine on remand. We note, however, that insofar as the amount is dependent upon whether the 1989 conveyance was fraudulent, see post, at 290, n. 1 (Thomas, J., dissenting), this case is somewhat anomalous. The Sixth Circuit affirmed the District Court's judgment that this conveyance was not fraudulent, and the Government has not sought certiorari review of that determination. Since the District Court's judgment was based on the notion that, because the federal tax lien could not attach to the property, transferring it could not constitute an attempt to evade the Government creditor, 65 F. Supp. 2d, at 657-659, in future cases, the fraudulent conveyance question will no doubt be answered differently.
The judgment of the United States Court of Appeals for the Sixth Circuit is accordingly reversed, and the case is remanded for proceedings consistent with this opinion.
It is so ordered.
Justice Scalia, with whom Justice Thomas joins, dissenting.
I join Justice Thomas's dissent, which points out (to no relevant response from the Court) that a State's decision to treat the marital partnership as a separate legal entity, whose property cannot be encumbered by the debts of its individual members, is no more novel and no more "artificial" than a State's decision to treat the commercial partnership as a separate legal entity, whose property cannot be encumbered by the debts of its individual members.
I write separately to observe that the Court nullifies (insofar as federal taxes are concerned, at least) a form of prop-
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