Cite as: 535 U. S. 274 (2002)
Thomas, J., dissenting
136 Mich. App. 125, 135-137, 356 N. W. 2d 288, 293-294 (1984). This latter fact makes the property significantly different from community property, where each spouse has a present one-half vested interest in the whole, which may be devised by will or otherwise to a person other than the spouse. See 4 G. Thompson, Real Property § 37.14(a) (D. Thomas ed. 1994) (noting that a married person's power to devise one-half of the community property is "consistent with the fundamental characteristic of community property": "community ownership means that each spouse owns 50% of each community asset").7 See also Drye, 528 U. S., at 61 ("[I]n determining whether a federal taxpayer's state-law rights constitute 'property' or 'rights to property,' the important consideration is the breadth of the control the taxpayer could exercise over the property" (emphasis added, citation and brackets omitted)).
It is clear that some of the individual rights of a tenant in entireties property are primarily personal, dependent upon the taxpayer's status as a spouse, and similarly not susceptible to a tax lien. For example, the right to use the property in conjunction with one's spouse and to exclude all others appears particularly ill suited to being transferred to another, see ibid., and to lack "exchangeable value," id., at 56.
Nor do other identified rights rise to the level of "rights to property" to which a § 6321 lien can attach, because they represent, at most, a contingent future interest, or an "expectancy" that has not "ripen[ed] into a present estate." Id., at 60, n. 7 ("Nor do we mean to suggest that an expec-7 And it is similarly different from the situation in United States v. Rodgers, 461 U. S. 677 (1983), where the question was not whether a vested property interest in the family home to which the federal tax lien could attach "belong[ed] to" the taxpayer. Rather, in Rodgers, the only question was whether the federal tax lien for the husband's tax liability could be foreclosed against the property under 26 U. S. C. § 7403, despite his wife's homestead right under state law. See 461 U. S., at 701-703, and n. 31.
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