The Ninth Circuit ruled on Monday that a minor child of a woman who killed her husband (the child’s father) was liable for the tax on a distribution from his father’s retirement account as its “distributee” because the wife, although listed as the plan’s primary beneficiary, was ineligible under Oregon law to receive a distribution from the plan. D.N. v. United States, No. 10-35037 (9th Cir. Nov. 22, 2010). (Hat Tip: Bob Kamman.)
