LexyCorpus case page
CourtListener opinion 4334344
Date unknown · US
- Extracted case name
- pending
- Extracted reporter citation
- pending
- Docket / number
- 7036-02S
Machine-draft headnote
Machine-draft public headnote: CourtListener opinion 4334344 is included in the LexyCorpus QDRO sample set as a public CourtListener opinion with relevance to ERISA / defined contribution issues. The current annotation is conservative: it identifies source provenance, relevance signals, and evidence quotes for attorney/agent retrieval. It is not a Willie-approved legal headnote yet.
Retrieval annotation
Draft retrieval summary: this opinion has QDRO relevance score 5/5, retirement-division score 5/5, and family-law score 5/5. Use the quoted text and full opinion below before relying on the case.
Category: ERISA / defined contribution issues
Evidence quotes
QDRO“haring plan at Moore Corporation into an IRA, a qualified retirement plan, at Payne County Bank (PCB) in Perkins, Oklahoma. On November 14, 1997, the District Court In And For Lincoln County, State of Oklahoma, issued a Qualified Domestic Relations Order (QDRO) in the case of Alvetta J. Mills v. Larry J. Mills. The QDRO ordered PCB to segregate for the benefit of Alvetta Mills, the alternate payee, the sum of $17,745 along with the interest accruing between November 14, 1997, until the date of distribution. Petitioner signed on January 10, 1998, an \IRA Distribution”
retirement benefits“be cited as authority. - 2 - Respondent determined a deficiency in petitioner's Federal income tax of $2,901 for 1998. The issues for decision are: (1) Whether petitioner may deduct the Federal income tax withheld from a distribution from an Individual Retirement Account (IRA), and (2) whether petitioner is liable for the 10-percent additional tax on an early distribution from a qualified retirement plan. The stipulated facts and exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Jennings, Oklahoma. Background In 1994, petit”
401(k)“an. The stipulated facts and exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Jennings, Oklahoma. Background In 1994, petitioner rolled over an amount from his 401(k) profit sharing plan at Moore Corporation into an IRA, a qualified retirement plan, at Payne County Bank (PCB) in Perkins, Oklahoma. On November 14, 1997, the District Court In And For Lincoln County, State of Oklahoma, issued a Qualified Domestic Relations Order (QDRO) in the case of Alvetta J. Mills v. Larry J. Mills. The QDRO ordered PCB to segregat”
alternate payee“vember 14, 1997, the District Court In And For Lincoln County, State of Oklahoma, issued a Qualified Domestic Relations Order (QDRO) in the case of Alvetta J. Mills v. Larry J. Mills. The QDRO ordered PCB to segregate for the benefit of Alvetta Mills, the alternate payee, the sum of $17,745 along with the interest accruing between November 14, 1997, until the date of distribution. Petitioner signed on January 10, 1998, an \IRA Distribution”
Source and provenance
- Source type
- courtlistener_qdro_opinion_full_text
- Permissions posture
- public
- Generated status
- machine draft public v0
- Review status
- gold label pending
- Jurisdiction metadata
- US
- Deterministic extraction
- docket: 7036-02S
- Generated at
- May 14, 2026
Related public corpus pages
Deterministic links based on shared title/citation terms and QDRO / retirement / family-law retrieval scores.
Clean opinion text
T.C. Summary Opinion 2003-41 UNITED STATES TAX COURT LARRY JOE MILLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7036-02S. Filed April 22, 2003. Larry Joe Mills, pro se. Donald E. Edwards, for respondent. DEAN, Special Trial Judge: This case was heard under the provisions of section 7463 of the Internal Revenue Code as in effect at the time the petition was filed. Unless otherwise indicated, all other section references are to the Internal Revenue Code in effect for the year at issue. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. - 2 - Respondent determined a deficiency in petitioner's Federal income tax of $2,901 for 1998. The issues for decision are: (1) Whether petitioner may deduct the Federal income tax withheld from a distribution from an Individual Retirement Account (IRA), and (2) whether petitioner is liable for the 10-percent additional tax on an early distribution from a qualified retirement plan. The stipulated facts and exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Jennings, Oklahoma. Background In 1994, petitioner rolled over an amount from his 401(k) profit sharing plan at Moore Corporation into an IRA, a qualified retirement plan, at Payne County Bank (PCB) in Perkins, Oklahoma. On November 14, 1997, the District Court In And For Lincoln County, State of Oklahoma, issued a Qualified Domestic Relations Order (QDRO) in the case of Alvetta J. Mills v. Larry J. Mills. The QDRO ordered PCB to segregate for the benefit of Alvetta Mills, the alternate payee, the sum of $17,745 along with the interest accruing between November 14, 1997, until the date of distribution. Petitioner signed on January 10, 1998, an \IRA Distribution