Kroh v. Commissioner
United States Tax Court
Petitioner (P) and her husband (H) filed joint income tax returns. H was adjudicated bankrupt. Subsequently, respondent (R) issued deficiency notices to P and H. P filed petitions in the Tax Court. R and H's bankruptcy trustee settled all of H's tax liabilities. The bankruptcy court approved the settlement agreement but did not adjudicate the claim on its merits. P did not participate in the bankruptcy proceeding in any manner.
Read the full summary
Petitioner (P) and her husband (H) filed joint income tax returns. H was adjudicated bankrupt. Subsequently, respondent (R) issued deficiency notices to P and H. P filed petitions in the Tax Court. R and H's bankruptcy trustee settled all of H's tax liabilities. The bankruptcy court approved the settlement agreement but did not adjudicate the claim on its merits. P did not participate in the bankruptcy proceeding in any manner. R subsequently assessed H's tax deficiencies and additions to tax pursuant to the settlement agreement. The bankruptcy trustee paid the deficient taxes and interest. P…
1Dissent
KÓRNER, J.,
dissenting: I must respectfully dissent from the opinion of the majority in this case.
As written, the majority opinion holds that the bankruptcy court's determination of Mr. Kroh's tax liability (petitioner's husband) did not prevent respondent, either by res judicata or collateral estoppel, from pursuing the present action against petitioner for the full amount of the deficiency and additions to tax as determined in respondent's notices of deficiency. When this motion is considered under the doctrine of res judicata, as opposed to collateral estoppel, it appears that a contrary…
2Cases cited35 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- United States v. MendozaSupreme Court of the United States · 1984
30 more not listed; retrieve them via the Exa API.