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MATTER OF KOCHELL

No. 86-1125.

804 F.2d 84 (1986)

In the Matter of Richard L. KOCHELL, Debtor. Appeal of UNITED STATES of America.

United States Court of Appeals, Seventh Circuit.

Decided October 22, 1986.

Attorney(s) appearing for the Case

Richard J. Driscoll, Asst. Atty. Gen., Dept. of Justice, Tax Div., Washington, D.C., for appellant.

Timothy A. Nettesheim, Murphy & Desmon, S.C., Madison, Wis., for debtor.

Before EASTERBROOK and RIPPLE, Circuit Judges, and GRANT, Senior District Judge.

EASTERBROOK, Circuit Judge.

We must decide whether the penalty tax under 26 U.S.C. § 408(f)(1) applies to a bankruptcy trustee's withdrawal of funds from the debtor's Individual Retirement Account (IRA). Our prior decision in this case, 732 F.2d 564 (1984), held that the Trustee may reach the assets in the IRA for the benefit of the debtor's creditors. The Trustee did so, and the United States wants the Trustee to pay not only...

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