Robert J. Hoaglund - Page 3

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          72(t) for premature distributions from an IRA.  In a petition to            
          this Court filed on September 8, 1997, petitioner disputed only             
          respondent's attempt to collect the additional tax for premature            
          distributions, asserting that such debt was discharged by order of          
          the bankruptcy court, effective July 30, 1996.                              
               Attached to the petition filed by petitioner was a copy of the         
          bankruptcy court's discharge order.  The order indicates that               
          petitioner filed a petition with the bankruptcy court on April 24,          
          1996, pursuant to chapter 7 of the Bankruptcy Code (11 U.S.C.).             
          The order further provides that no complaint objecting to the               
          discharge of petitioner's debt was filed, or in the alternative             
          that if one was filed, it was not sustained.  Consequently, the             
          bankruptcy court ordered the following:                                     
               1.   The above-named debtor [petitioner] is released from              
               all dischargeable debts, except those pending complaints               
               which will be determined later.                                        
               2.   Any judgment heretofore or hereafter obtained in any              
               court other than this court is null and void as a                      
               determination of the personal liability of the debtor                  
               [petitioner] with respect to any of the following:                     
                    (a) debts dischargeable under 11 U.S.C. Section 523;              
                    (b) unless heretofore or hereafter determined by                  
               order of this court to be nondischargeable, debts alleged              
               to be excepted from discharge under clauses (2), (4) and               
               (6) of 11 U.S.C. Section 523(a);                                       
                    (c) debts determined by this court to be discharged.              
               3.   All creditors whose debts are discharged by this                  
               order and all creditors whose judgments are declared null              
               and void by paragraph 2 above are enjoined from                        
               instituting or continuing any action or employing any                  

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