Florida Peach Corp. v. Commissioner
United States Tax Court
P was a debtor in a bankruptcy proceeding having filed a voluntary petition for reorganization (chapter 11) on Mar. 11, 1980. R filed a proof of claim in that proceeding for income tax liabilities of P for the taxable years ended Mar. 31, 1974, through Mar. 31, 1977. A notice of deficiency was issued on Dec. 31, 1981, for the same tax liabilities.
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P was a debtor in a bankruptcy proceeding having filed a voluntary petition for reorganization (chapter 11) on Mar. 11, 1980. R filed a proof of claim in that proceeding for income tax liabilities of P for the taxable years ended Mar. 31, 1974, through Mar. 31, 1977. A notice of deficiency was issued on Dec. 31, 1981, for the same tax liabilities. The Bankruptcy Court entered a judgment on Feb. 8, 1982, allowing the claim of the United States, and on Feb. 22, 1982, the bankruptcy proceeding was dismissed. A timely petition was filed with this Court on Mar. 24, 1982. Held, the Bankruptcy Court…
1Opinion of the Court
OPINION
FEATHERSTON, J.:
This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7456 of the Code.1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
This case is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121. The issue for decision is whether the doctrine of res judicata applies so as to preclude petitioner from litigating the deficiencies determined by respondent in this Court.
Respondent, in his notice…
2Cases cited9 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976
- Naftel v. CommissionerUnited States Tax Court · 1985
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Shiosaki v. CommissionerUnited States Tax Court · 1974
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