1. Home
  2. Browse Decisions
  3. F.3d
  4. 679 F.3d
  5. 679 F.3d 623 (2012)
 

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...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases