In RE LeCLAIR

How courts have described this case

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

• stating that “[t]here have been no other premiums paid” after the initial payment of $86,000
• rejecting the trustee’s argument that a one-time rollover of $86,000 from one tax-exempt IRA to an annuity took the annuity out of § 408(b) because it exceeded the annual contribution limit under § 219(b)(5)

Source: CourtListener parenthetical corpus (CC0).