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rendered the decision of the Bankruptcy Court final for
essentially all purposes. McQuade v. Commissioner, 84 T.C. 137,
140 (1985).
Once the order of the Bankruptcy Court becomes final with
respect to respondent's tax claims, generally neither the amount,
nor the validity of the Bankruptcy Court's order is subject to
review or reconsideration by this Court, McQuade v. Commissioner,
supra at 145.
Accordingly, the doctrine of res judicata is controlling in
the instant cases, and respondent's motions for summary judgment
will be granted.
To reflect the foregoing,
Appropriate orders
and decisions will be
entered granting
respondent's motions for
summary judgment.
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Last modified: May 25, 2011