SCHIEBER V. COMM’R
Abstract Case Name: Schieber v. Commissioner of Internal Revenue, T.C. Memo, T.C. Memo 2017-32 (Feb 9, 2017)Jurisdiction: U.S.T.C.Petitioner: David W. Schieber and Janet L. Schieber Respondent: Commissioner of the Internal Revenue Service.Concepts: Bankruptcy; Defined Benefit Plan; Cancellation of DebtNature of Case: Whether a defined benefit plan is an asset when determining insolvency for the purposes of cancellation of […]