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· 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 CourtListener

Sourced from CourtListener / Free Law Project (CC0).

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