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MATTER OF KOCHELL

Bankruptcy No. MM7-82-00560, No. 85-C-913-S.

55 B.R. 380 (1985)

In the Matter of Richard L. KOCHELL, Debtor. UNITED STATES of America, Appellant, v. William J. RAMEKER, Trustee, Appellee.

United States District Court, W.D. Wisconsin.

November 26, 1985.

Attorney(s) appearing for the Case

Beth Sabbath, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Timothy A. Nettesheim, of Murphy & Desmond, Madison, Wis., for appellee.

Thomas J. Basting, Janesville, Wis., for debtor.

MEMORANDUM AND ORDER

SHABAZ, District Judge.

This case is an appeal from the Bankruptcy Court's decision holding that early distributions of an Individual Retirement Account (IRA) and a pension plan to a Chapter 7 bankruptcy estate are not subject to the 10 percent early withdrawal penalty tax set forth in 26 U.S.C. §§ 408(f), 72(m)(5). This Court has jurisdiction over this appeal pursuant to 28 U.S.C. §§ 158(a) and 1334(a).

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