§1144

Andrew McNulty & Donna McNulty, Petitioners 157 T.C. No. 10 · 2021

definition of “collectible”. First, in 1986 Congress allowed IRAs to invest in certain coins minted by the United States Mint. This amendment coincided with the Mint’s 1986 launch of the AE coin program. Tax Reform Act of 1986, Pub. L. No. 99-514, sec. 1144, 100 Stat. at 2490. In 1988 it allowed IRAs to invest in certain coins issued by States and in 1997 to invest in bullion and certain platinum coins. Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 6057, 102 Stat. a

Galen J. Smith, Petitioner T.C. Memo. 1996-292 · 1996

1144(a) (1988), provides that the labor title of ERISA preempts State law. Consequently, after the enactment of ERISA, it was unclear whether this preemption provision applied to prohibit the attachment or assignment of pension plan benefits under State community property and family support laws. Congress enacted the Retirement Equity Act of 1

United Parcel Service, Inc. v. Flores-Galarza 318 F.3d 323 · Cir.

Mitchell Energy & Development Corp. v. Fain 311 F.3d 685 · Cir.

Karen Cetel Morton Schneider Marvin Cetel Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781) Vijay Sankhla, M.D., Yale Shulman, M.D., Yale Shulman, M.D., P.A., Boris Pearlman, M.D. Denville Radiology, P.A., Marvin Cetel, M.D., Karen Cetel, Marvin Cetel, M.D., P.A., Barbara Schneider, M.D., Morton Schneider, Barbara Schneider, M.D. P.A., (Pursuant to Rule 12(a), f.r.a.p.). Karen Cetel Morton Schneider Marvin Cetel Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781). Marvin Cetel, M.D., Karen Cetel, Marvin Cetel, M.D., P.A., Barbara Schneider, M.D., Morton Schneider, Barbara Schneider, M.D. P.A., Karen Cetel Morton Schneider Marvin Cetel Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781). Donald S. Murphy, Pacific Executive Services, Dsm, Inc., Karen Cetel Morton Schneider Marvin Ceten Marvin Cetel, M.D., P.A. Barbara Schneider Barbara Schneider, M.D., F.A.C.S., P.A. v. Kirwan Financial Group, Inc. Barry Cohen Michael Kirwan Neil Prupis Lampf, Lipkind, Prupis, Petigrow & Labue Raymond G. Ankner Cja Associates Beaven Companies, Inc. Medical Society of New Jersey Inter-American Insurance Co. Of Illinois Commonwealth Life Insurance Co. Peoples Security Life Insurance Co. Monumental Life Insurance Co. Capital Holding Company Aegon Insurance Group Indianapolis Life Insurance Co. (District of New Jersey Civil No. 00-Cv-5799). Vijay Sankhla, M.D., on Behalf of Himself and Others Similarly Situated v. Commonwealth Life Insurance Company Peoples Security Life Insurance Company Providian Life Insurance Company Aegon USA Inc. Monumental Life Insurance Company Indianapolis Life Insurance Co. Raymond G. Ankner Beaven Companies, Inc. Cja and Associates Kirwan Financial Group, Inc. Kirwan Financial Advisory, Inc. Barry Cohen Michael Kirwan Pacific Executive Services Stephen R. Ross Donald S. Murphy Sea Nine Associate Dsm, Inc. New Jersey Medical Profession Association Southern California Medical Profession Association the Medical Society of New Jersey Neil Prupis. (District of New Jersey Civil No. 01-Cv-04781). Monumental Life Insurance Company, Commonwealth Life Insurance Company, Capital Holding Corporation, and Aegon Usa, Inc. 460 F.3d 494 · Cir.

Cambridge Literary Properties, Ltd. v. W. Goebel Porzellanfabrik G.M.B.H. & Co. Kg. 510 F.3d 77 · Cir.

Carolyn Lazar v. Mark Kroncke 862 F.3d 1186 · Cir.

United States v. Ellen Swenson 971 F.3d 977 · Cir.

Garratt, Reg G. v. Knowles, James E. 245 F.3d 941 · Cir.

Howard Jarvis Taxpayers Ass'n v. Ca Secure Choice Retire. Svg. 997 F.3d 848 · Cir.

Reg G. Garratt v. James E. Knowles, Nancy Knowles, Charles L. Knowles, Katherine Knowles Strasburg, Margaret Knowles Schink, E. Lawrence Keyes, R. Euguene Goodson, Defrees & Fisk and John W. Hupp 245 F.3d 941 · Cir.

Orabona v. Santander Bank, N.A. 141 F.4th 1 · Cir.

United States v. Gwendolyn Berry 951 F.3d 632 · Cir.

Gary Williams v. Unum Life Insurance Co. 11 F.4th 641 · Cir.

Rocco v. New York State Teamsters Conference Pension & Retirement Fund 281 F.3d 62 · Cir.

Thomas Rocco v. New York State Teamsters Conference Pension And Retirement Fund 281 F.3d 62 · Cir.

National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.

Alan R. & Toni A. Pinn, Petitioner T.C. Memo. 2013-45 · 2013

David R. & Diane Pinn, Petitioner T.C. Memo. 2013-45 · 2013

Martin v. Commissioner 90 T.C. 1078 · 1988

John Comrie v. IPSCO, Incorporated 636 F.3d 839 · Cir.

Munro-Kienstra v. Carpenters' Health & Welfare Trust Fund 790 F.3d 799 · Cir.

Griggs v. E I DuPont · Cir.

Retail Industry Leaders Ass'n v. Fielder 475 F.3d 180 · Cir.

Liberty University v. Timothy Geithner · Cir.

Penny/Ohlmann/Nieman v. Miami Valley Pension · Cir.

Hutchison v. Fifth Third Bancorp · Cir.

Cetel v. Kirwan Financial Group, Inc. 460 F.3d 494 · Cir.

Dianne L. Shea v. Sidney Esensten 208 F.3d 712 · Cir.

Gary Lee Eckelkamp v. Dennis J. Beste 315 F.3d 863 · Cir.

United States v. Mary E. Taylor · Cir.

Lewis v. Bank of America NA 347 F.3d 587 · Cir.

Associated Builders & Contractors Inc. v. City of Jersey City 836 F.3d 412 · Cir.

Daniel Soehnlen v. Fleet Owners Ins. Fund 844 F.3d 576 · Cir.

Peace v. American General Life Insurance 462 F.3d 437 · Cir.

State of California v. the Little Sisters of the Poor 911 F.3d 558 · Cir.

Liberty University v. Timothy Geithner 671 F.3d 391 · Cir.

Liberty University v. Timothy Geithner · Cir.

Shaver v. Siemens Corp. 670 F.3d 462 · Cir.

Crowell v. Shell Oil Co. 541 F.3d 295 · Cir.

Lampkins v. Golden 28 F. App'x 409 · Cir.

Dianne L. Shea v. Sidney Esensten 208 F.3d 712 · Cir.

Joseph D. Griggs v. E. I. Dupont De Nemours & Company, Joseph D. Griggs v. E. I. Dupont De Nemours & Company 237 F.3d 371 · Cir.

The Board of Trustees of the Equity-League Pension Trust Fund v. Cheryl Royce, and Kate MacLeod 238 F.3d 177 · Cir.

Eckelkamp v. Beste 315 F.3d 863 · Cir.

Data Marketing Partnership v. LABR 45 F.4th 846 · Cir.

Penny/ohlmann/nieman, Inc. v. Miami Valley Pension Corp. 399 F.3d 692 · Cir.

Briscoe v. Fine 444 F.3d 478 · Cir.

Hattem v. Schwarzenegger 449 F.3d 423 · Cir.

Joseph F. Hutchison v. Fifth Third Bancorp 469 F.3d 583 · Cir.

Retail Industry Leaders Association v. James D. Fielder, Jr., in His Official Capacity as Maryland Secretary of Labor, Licensing, and Regulation, American Association of Retired Persons Medicaid Matters!maryland Maryland Citizens' Health Initiative Education Fund, Incorporated, Amici Supporting National Federation of Independent Business Legal Foundation Maryland Chamber of Commerce Secretary of Labor Chamber of Commerce of the United States of America Society for Human Resource Management the Hr Policy Association American Benefits Council, Amici Supporting Retail Industry Leaders Association v. James D. Fielder, Jr., in His Official Capacity as Maryland Secretary of Labor, Licensing, and Regulation, National Federation of Independent Business Legal Foundation Maryland Chamber of Commerce Secretary of Labor Chamber of Commerce of the United States of America Society for Human Resource Management the Hr Policy Association American Benefits Council, Amici Supporting American Association of Retired Persons Medicaid Matters!maryland Maryland Citizens' Health Initiative Education Fund, Incorporated, Amici Supporting 475 F.3d 180 · Cir.

Life Partners, Incorporated v. Theodore v. Morrison, Jr. Mark C. Christie, in Their Official Capacities as Commissioners of the State Corporation Commission Alfred W. Gross, in His Official Capacity as the Commissioner of Insurance Judith Williams Jagdmann, in Her Official Capacity as Commissioner of the State Corporation Commission, Robert F. McDonnell in His Official Capacity as the Attorney General of the Commonwealth of Virginia, Intervenor-Appellee, and Clinton Miller, in His Official Capacity as Commissioner of the State Corporation Commission, National Association of Insurance Commissioners North American Securities Administrators Association, Incorporated, Amici Supporting and Viatical Settlement Professionals, Incorporated, Movant. Life Partners, Incorporated v. Theodore v. Morrison, Jr. Mark C. Christie, in Their Official Capacities as Commissioners of the State Corporation Commission Alfred W. Gross, in His Official Capacity as the Commissioner of Insurance Judith Williams Jagdmann, in Her Official Capacity as Commissioner of the State Corporation Commission, and Clinton Miller, in His Official Capacity as Commissioner of the State Corporation Commission, and Robert F. McDonnell in His Official Capacity as the Attorney General of the Commonwealth of Virginia, Intervenor-Defendant. North American Securities Administrators Association, Incorporated National Association of Insurance Commissioners, Amici Supporting and Viatical Settlement Professionals, Incorporated, Movant 484 F.3d 284 · Cir.

Hattem v. Schwarzenegger 449 F.3d 423 · Cir.

Life Partners, Inc. v. Morrison 484 F.3d 284 · Cir.

54 Citing Cases