Legal Opinion
In Re Witte
United States Bankruptcy Court, W.D. Michigan
Decided October 21, 1988No. 19-04569PublishedCited by 9 opinions
1Opinion of the Court
OPINION
LAURENCE E. HOWARD, Bankruptcy Judge.
ERISA QUALIFICATION AND THE BANKRUPTCY CODE
Originally, the debtor, David B. Witte, M.D., and the Trustee, Richard Remes, had filed a joint motion asking this court to determine under 11 U.S.C. § 505 that a distribution of $225,000 from the debtor’s profit-sharing plan interest to the trustee and ultimately to an unsecured creditor would not deprive that plan or its participants of qualification under the Employee Retirement Income Security Act of 1974, 26 U.S.C. § 401, et seq., (“ERISA”), nor result in taxable income under either Federal or State…
2Cases cited11 opinions
- National Labor Relations Board v. Bildisco & BildiscoSupreme Court of the United States · 1984
- United States v. ShawSupreme Court of the United States · 1940
- In the Matter of Randall B. Neavear, Debtor. Randall B. Neavear v. Richard S. Schweiker, Secretary of Health and Human ServicesCourt of Appeals for the Seventh Circuit · 1982
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- In the Matter of Jean Barclay Dolard, Bankrupt. William A. McGugin Trustee v. District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re KometUnited States Bankruptcy Court, W.D. Texas · 1989
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- D'Alessio v. Internal Revenue Service (In Re D'Alessio)United States Bankruptcy Court, S.D. New York · 1995
- Anderson v. United States Department of the Treasury/Internal Revenue Service (In Re Anderson)United States Bankruptcy Court, W.D. Virginia · 1994
- White v. Babo (In Re Babo)United States Bankruptcy Court, W.D. Pennsylvania · 1989
4 more not listed; retrieve them via the Exa API.