OPINION
CLIFTON, Circuit Judge:
After his father died, D.N., a minor, was paid funds held in his father's 401(k) retirement account. Through his legal representative, D.N. acknowledges that the "distributee" of such money is liable for income tax on it but contends that he should not be treated as the distributee of the money due to the particular circumstances. Instead, he argues that his mother, named as the primary beneficiary under the 401(k) plan in...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
