· 10/22/1986
In the Matter of Richard L. Kochell, Debtor. Appeal of United States of America
Citations
- 804 F.2d 84
- 7 Employee Benefits Cas. (BNA) 2672
- 58 A.F.T.R.2d (RIA) 6082
- 1986 U.S. App. LEXIS 32601
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- withdrawal of funds from debtor's IRA by his bankruptcy trustee determined to be an early distribution and 10-percent additional tax imposed
- withdrawal of funds from debtor's IRA by his bankruptcy trustee determined to be an early distribution and 10-percent additional tax imposed
- trustee in bankruptcy, who succeeded to rights of IRA beneficiary, was held taxable on distribution used to satisfy creditors of the beneficiary
Source: CourtListener parenthetical corpus (CC0).
Judges: Easterbrook, Ripple, Grant
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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