In D.N. v. US, No. 10-35037, a tax refund action involving funds paid from deceased father's 401(k) retirement account to plaintiff-son because mother, the primary beneficiary, was ineligible under Oregon law to receive them because she was the "slayer" of plaintiff's father, the court affirmed summary judgment for the IRS where plaintiff was the distributee of the funds, not his mother, and thus plaintiff was properly liable for the tax.
As the court wrote: "After his father died, D.N., a minor, was paid funds held in his father's 401(k) retirement account. Through his legal representative, D.N. acknowledges that the "distributee" of such money is liable for income tax on it but contends that he should not be treated as the distributee of the money due to the particular circumstances."