United States Ninth Circuit

In a tax refund action involving funds paid from deceased father's 401(k) retirement account to plaintiff-son because mother, the primary beneficiary, was ineligible under Oregon law to receive them because she was the "slayer" of plaintiff's father, summary judgment for the IRS is affirmed where plaintiff was the distributee of the funds, not his mother, and thus plaintiff was properly liable for the tax.

Appellate Information

• Decided 11/22/2010
• Published 11/22/2010

Judges

• Richard R. Clifton

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Christopher D. Hatfield, John A. DiCicco