Legal Opinion
United States v. Ali H. Sawaf and Elena v. Sawaf
Court of Appeals for the Sixth Circuit
Decided January 26, 1996No. 94-1236PublishedCited by 26 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This appeal requires us to decide whether the anti-alienation provision, § 206(d), of the Employee Retirement Income Security Act (ERISA) prohibits the Internal Revenue Service (IRS) from garnishing taxpayers’ vested interest in an ERISA-qualified pension fund in order to satisfy an IRS judgment for unpaid taxes. The district court held that § 206(d) did not prohibit the garnishment and entered a garnishment order. On the taxpayers’ appeal, we affirm.
I
At various times from 1982 to 1989, the IRS assessed deficiencies against appellants Dr. and Mrs. Sawaf for the tax…
2Cases cited17 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. W. R. Walters, United States of America v. Two Hundred Sixty-Two FirearmsCourt of Appeals for the Sixth Circuit · 1981
- Eloise HOWARD, Plaintiff-Appellant, v. SECRETARY OF HEALTH AND HUMAN SERVICES, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1991
- Patterson v. ShumateSupreme Court of the United States · 1992
- United States v. RodgersSupreme Court of the United States · 1983
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3Cited by26 opinions
- Johnson v. Zema Systems Corp.Court of Appeals for the Seventh Circuit · 1999
- United States v. Raymond P. NovakCourt of Appeals for the Ninth Circuit · 2007
- United States v. HoskingCourt of Appeals for the Seventh Circuit · 2009
- In Re Jerry W. McIntyre and Waltrout McIntyre Debtors. Waltrout McIntyre v. United StatesCourt of Appeals for the Ninth Circuit · 2000
- Fuller v. United States (In Re Fuller)United States Bankruptcy Court, W.D. Pennsylvania · 1997
21 more not listed; retrieve them via the Exa API.