Puckett v. United States

MEMORANDUM AND OPINION

ROSENTHAL, District Judge.

Plaintiffs, George C. Puckett, Jr. and Martha Sue Puckett (the “Pucketts”), seek a refund of federal income taxes they paid for tax years 1985 through 1988. Defendant, the United States, moves to dismiss under Rule 12(b)(6) based on the res judi-cata effect of the Pucketts’ prior bankruptcy proceeding. Defendant asserts that the bankruptcy court’s 1991 order confirming plaintiffs’ chapter 11 plan of reorganization, which addressed the taxes due for the years at issue here, precludes this refund suit. Plaintiffs have responded on the merits and…