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KIM v. C.I.R.

No. 11-3390.

679 F.3d 623 (2012)

Young KIM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 9, 2012.

Attorney(s) appearing for the Case

Jane Mogilevsky (argued), Attorney, Kyz Law, P.C., Northbrook, IL, for Petitioner-Appellant.

Tamara W. Ashford , Bruce R. Ellisen , Attorneys, Department of Justice Tax Division, CATEPS, Patricia McDonald Bowman (argued), Attorney, Department of Justice, Civil Division, Immigration Litigation, Washington, DC, for Respondent-Appellee.

Before EASTERBROOK, Chief Judge, and MANION and SYKES, Circuit Judges.

EASTERBROOK, Chief Judge.

At age 56, Young Kim left his position as a partner in a law firm and enrolled in the London School of Economics. Employees who depart at age 55 and up may withdraw money from the employer's retirement plan. They must pay income tax (retirement plans contain pre-tax dollars), but they do not owe the 10% additional tax that the Internal Revenue Code imposes on most withdrawals before age 59 ½. 26 U.S.C. § 72(t)(1), (2)(A)(v). During...

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