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.
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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…
1Opinion of the Court
Carolyn S. Kroh, Petitioner v. Commissioner of Internal Revenue, Respondent
Kroh v. Commissioner
Docket Nos. 36295-87, 7250-88
United States Tax Court
98 T.C. 383; 1992 U.S. Tax Ct. LEXIS 33; 98 T.C. No. 29;
April 2, 1992, Filed
An appropriate order will be issued.
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…
Also in this document: Dissent.
2Cases cited56 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- 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
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