In Re Miller

MEMORANDUM OF DECISION REGARDING TRUSTEE’S MOTION FOR DETERMINATION OF ESTATE’S TAX LIABILITY TO THE INTERNAL REVENUE SERVICE

BILL G. PARKER, Bankruptcy Judge.

Before the Court for consideration is the Motion for Determination of Estate’s Tax Liability to the Internal Revenue Service (the “Motion”) filed by Stephen Zayler, Chapter 7 Trustee, (“Trustee”) on July 27, 1999 in the above-referenced Chapter 7 case. The Trustee seeks from this Court a resolution of a dispute with the United States Internal Revenue Service (“IRS”) over whether this Chapter 7 bankruptcy estate has incurred an income tax…