United States Bankruptcy Court, W.D. Wisconsin August 26, 1985, 3-15-11630 (Matter of Kochell)
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United States · · · 26-08-1985
MEMORANDUM DECISION AND ORDER
ROBERT D. MARTIN, Bankruptcy Judge.
The trustee has filed a motion for determination of tax liability, asking the court to determine whether the estate was liable for additional taxes under Internal Revenue Code (“IRC”) sections 408(f) and 72(m)(5) (26 U.S.C. §§ 408(f), 72(m)(5)).
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