In Re Jerry W. McIntyre and Waltrout McIntyre Debtors. Waltrout McIntyre v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the Internal Revenue Service may levy upon ERISA-regulated pension benefits to satisfy a husband’s tax debt notwithstanding the wife’s claim that she had a vested interest in half of those benefits under community property laws
• holding that the Internal Revenue Service may levy upon ERISA-regulated pension benefits to satisfy a husband's tax debt notwithstanding the wife's claim that she had a vested interest in half of those benefits under community property laws
• holding that the Internal Revenue Service may levy upon ERISA-regulated pension benefits to satisfy a husband’s tax debt notwithstanding the wife’s claim that she had a vested interest in half of those benefits under community property laws
• The anti-alienation provision of ERISA does not prevent the IRS from levying on benefits of the defendant’s pension plan.

Source: CourtListener parenthetical corpus (CC0).