Legal Opinion
United States v. Daley (In re Daley)
District Court, District of Columbia
Decided August 2, 2018No. Civil Case No. 17-10962-NMGPublishedCited by 3 opinions
1Opinion of the Court
GORTON, District Judge.
*681This bankruptcy appeal arises from a dispute regarding the priority of a creditor's claim in a bankruptcy proceeding. The Internal Revenue Service ("IRS" or "appellant") and joint debtor-appellees Thomas E. Daley and Nicole E. Daley (collectively, "the Daleys" or "appellees") disagree as to whether the liability imposed by an early withdrawal from a qualified retirement plan is 1) a tax, 2) compensation for actual pecuniary loss or 3) compensation for non-pecuniary loss. Appellees made early withdrawals from a qualified retirement plan in 2012 and 2013. Pursuant to 26…
2Cases cited6 opinions
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- T I Federal Credit Union v. DelBonisCourt of Appeals for the First Circuit · 1995
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & PolicyCourt of Appeals for the First Circuit · 2004
- Bradford v. United States Department of the Treasury—Internal Revenue Service (In re Bradford)United States Bankruptcy Court, M.D. Georgia · 2015
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- George J. McPherson and Melanie A. McPhersonUnited States Bankruptcy Court, N.D. Ohio · 2021
- Howard D. JuntoffUnited States Bankruptcy Court, N.D. Ohio · 2021
- SZCZYPORSKIDistrict Court, E.D. Pennsylvania · 2021