In Re Smythe

MEMORANDUM DECISION

RUSS KENDIG, Bankruptcy Judge.

Before the court is the motion to determine tax liability as to tax year 2001 1 filed by the debtors Kenneth L. Smythe and Susan K. Smythe (hereafter “the Smythes”), the objection thereto filed by the IRS and both parties’ multiple briefs in support. 2

Jurisdiction

The court has jurisdiction over these matters pursuant to 28 U.S.C. § 1334(a), the general order of reference entered in this district on July 16, 1984 and 28 U.S.C. § 157(b)(2)(0). Gordon Sel-Way, Inc. v. United States (In re Gordon Sel-Way, Inc.), 270 F.3d 280, 288 (6th Cir.2001).…