Howard and Everlina Washington v. Commissioner

120 T.C. No. 8

UNITED STATES TAX COURT HOWARD AND EVERLINA WASHINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11152-01L. Filed March 6, 2003. Held: The Court has jurisdiction to determine whether the U.S. Bankruptcy Court discharged petition- ers from their respective unpaid Federal income tax (tax) liabilities for their taxable years 1994 and 1995. Held, further, The U.S. Bankruptcy Court did not discharge petitioners from such liabilities. Held, further, Respondent’s application of peti- tioners’ overpayment for their taxable year 1997 as a credit against…