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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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