Chan Q. Kieu and Quynh Kieu v. Commissioner

105 T.C. No. 26

UNITED STATES TAX COURT CHAN Q. KIEU AND QUYNH KIEU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22997-94. Filed December 7, 1995. On Oct. 21, 1993, Ps filed a bankruptcy petition under chapter 7 of the Bankruptcy Code. On March 14, 1994, R issued a notice of deficiency to Ps for the taxable year 1989. On Nov. 1, 1994, the bankruptcy court entered an order granting summary judgment against Ps and determining that Ps' debts are nondischargeable under

11 U.S.C. sec. 727

(1988). On Dec. 12, 1994, Ps filed a petition for redetermination with this Court. On…