Legal Opinion
In Re Jerry W. McIntyre and Waltrout McIntyre Debtors. Waltrout McIntyre v. United States
Court of Appeals for the Ninth Circuit
Decided July 13, 2000No. 98-17192PublishedCited by 34 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We must decide whether the Internal Revenue Service may levy upon ERISA-regulated pension benefits to satisfy a husband’s tax debt against the claim that the wife has a vested interest in half of those benefits under community property laws.
I
Waltrout McIntyre’s husband and co-debtor, Jerry McIntyre, owed almost $300,000 in overdue federal income taxes for the years 1983-1995. In 1996, the Internal Revenue Service (“IRS”) served a Notice of Federal Tax Levy upon Jerry’s pension plan, the California Field Iron Worker Pension Trust Fund, which is governed by the…
2Cases cited9 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Guidry v. Sheet Metal Workers National Pension FundSupreme Court of the United States · 1990
- Shanbaum v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- Ablamis v. RoperCourt of Appeals for the Ninth Circuit · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- United States v. Raymond P. NovakCourt of Appeals for the Ninth Circuit · 2007
- United States v. HoskingCourt of Appeals for the Seventh Circuit · 2009
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- Ordlock v. CommissionerCourt of Appeals for the Ninth Circuit · 2008
- United States v. Francis Taylor, Mary E. TaylorCourt of Appeals for the Eighth Circuit · 2003
29 more not listed; retrieve them via the Exa API.