1. Home
  2. Browse Decisions
  3. F.2d
  4. 777 F.2d
  5. 777 F.2d 1160 (1985)
 

BAETENS v. C.I.R.

Nos. 84-1471, 84-1830.

777 F.2d 1160 (1985)

Theodore L. BAETENS and Joyce R. Baetens, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Donald L. BENBOW; Patricia J. Benbow; Daniel W. Cass, Jr.; Barbara Cass; Earl R. Lueckel; Lois E. Lueckel; Frederic E. Saunders; Mary Alice Saunders; William H. Strong; and Ella K. Strong, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided December 4, 1985.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, David I. Pincus (argued), Tax Div., Dept. of Justice, Washington, D.C., Fred T. Goldberg, Jr., Chief Counsel, George M. Sellinger, I.R.S., Washington, D.C., for C.I.R.

Herbert M. August, Southfield, Mich., for Baetens.

Paul R. Stibich, Carmosino and Dacek, James S. Dacek (argued), Cleveland, Ohio, for Benbow, et al.

Before MARTIN and JONES, Circuit Judges, and BROWN, Senior Circuit Judge.

BOYCE F. MARTIN, JR., Circuit Judge.

The Commissioner of Internal Revenue has appealed the tax court's application of section 402(a)(5) of the Internal Revenue Code of 1954, 26 U.S.C. § 402(a)(5), in each of these cases. Section 402(a)(5) provides that employees may receive distributions from qualified trusts related to qualified profit-sharing plans1 and may reinvest the distributions in certain Individual Retirement Accounts without...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases