Hambrick v. Comm'r
United States Tax Court
Ps filed for a ch. 11 reorganization in bankruptcy. R filed a proof of claim setting forth income tax liabilities for 3 taxable years. The bankruptcy court ordered Ps to file returns. After the returns were filed, R made amendments to his proof of claim. Ps did not object to the tax liabilities set forth in R's claim, and the bankruptcy court confirmed the plan of reorganization without deciding the merits of Ps' tax liabilities.
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Ps filed for a ch. 11 reorganization in bankruptcy. R filed a proof of claim setting forth income tax liabilities for 3 taxable years. The bankruptcy court ordered Ps to file returns. After the returns were filed, R made amendments to his proof of claim. Ps did not object to the tax liabilities set forth in R's claim, and the bankruptcy court confirmed the plan of reorganization without deciding the merits of Ps' tax liabilities. Following the bankruptcy court's confirmation of the plan, R determined income tax deficiencies and additions to tax for the same 3 taxable years. The deficiencies,…
1Opinion of the Court
OPINION
Gerber, Judge:
In the setting of a motion for partial summary judgment, we consider whether respondent is collaterally estopped from determining income tax deficiencies for the same taxable years in amounts that exceed respondent’s tax claims in petitioners’ confirmed reorganization under chapter 11 of the Bankruptcy Code. We also consider petitioners’ claim that we lack jurisdiction to consider the income tax deficiencies because of the bankruptcy court’s jurisdiction over the confirmed plan, which includes a claim for Federal tax liabilities for the same taxable years.
The facts are…
2Cases cited15 opinions
- 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
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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3Cited by26 opinions
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