
    Sandra L. CRAFT, Plaintiff-Appellee/Cross-Appellant, v. UNITED STATES OF AMERICA, ACTING THROUGH THE COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellant/Cross-Appellee.
    Nos. 99-1734, 99-1737.
    United States Court of Appeals, Sixth Circuit.
    March 21, 2003.
    Before KEITH, COLE and GILMAN, Circuit Judges.
   ORDER

On April 17, 2002, the United States Supreme Court remanded United States v. Craft, 535 U.S. 274, 122 S.Ct. 1414, 152 L.Ed.2d 437 (2002), to the Sixth Circuit Court of Appeals for further proceedings. In light of the decision by the Supreme Court, we remand the case to the United States District Court for the Western District of Michigan for further proceedings in accordance with the Supreme Court’s decision.  