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E.F. HUTTON & CO., INC. v. WALLACE

No. 87-2180.

863 F.2d 472 (1988)

E.F. HUTTON & COMPANY, INC., Plaintiff, Lenore G. Tolonen, Peggy Anne Tolonen Winkworth, and James R. Tolonen, Defendants/Cross Plaintiffs-Appellees, v. Joni WALLACE, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided December 20, 1988.

Attorney(s) appearing for the Case

David R. Walker (argued), D'Agostine, Sable and Ruggeri, Sterling Heights, Mich., for defendant-appellant.

Gary Pollack (argued), Southfield, Mich., for defendants/cross plaintiffs-appellees.

Robert S. Rosenfeld, Troy, Mich., for amicus curiae on behalf of defendant-appellant.

Before MERRITT, MARTIN, and MILBURN, Circuit Judges.

BOYCE F. MARTIN, JR., Circuit Judge.

Joni Wallace appeals from the district court's judgment which held that two E.F. Hutton individual retirement accounts belong to the estate of decedent Robert J. Tolonen. Because the law of the State of Michigan dictates a different outcome, we reverse.

The pertinent facts of this case are simple. Sometime in 1982, Robert J. Tolonen opened two individual retirement accounts (IRA's) under section 408 of the Internal Revenue...

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