United States v. Kearns (In Re Kearns)

SCOTT, Bankruptcy Judge.

I

The United States' of America appeals from an Order of the Bankruptcy Court entered on October 15, 1997, determining the debtor’s post-petition tax liability for the 1990, 1991, 1992, 1993, and 1994 taxable years, and permitting an offset against the proof of claim filed by the Internal Revenue Service for 1989 federal, income taxes. Because we determine that the bankruptcy court was without subject matter jurisdiction to determine the federal income tax liability for the 1990 through 1994 taxable years, the opinion below will be vacated.

II

This Chapter 11 bankruptcy…