Thomas L. Freytag and Sharon N. Freytag - Page 1

                                   110 T.C. No. 5                                     

                               UNITED STATES TAX COURT                                

               THOMAS L. FREYTAG AND SHARON N. FREYTAG, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13538-86.               Filed February 5, 1998.             

                    R issued a notice of deficiency to Ps for the taxable             
               years 1978, 1981, and 1982.  Ps filed a petition with this             
               Court and subsequently filed a petition in bankruptcy with             
               the bankruptcy court.  R filed proofs of claim for the                 
               taxable years 1978, 1981, and 1982 pursuant to 11 U.S.C.               
               sec. 505(a)(1) (1994) (Bankruptcy Code).  P Sharon filed an            
               objection to R's proofs of claim on the grounds that she is            
               an innocent spouse pursuant to sec. 6013(e), I.R.C., and               
               sec. 6004 of the Technical and Miscellaneous Revenue Act of            
               1988, Pub. L. 100-647, 102 Stat. 3342, 3685.  The bankruptcy           
               court determined, inter alia, that P Sharon was not a so-              
               called innocent spouse and was liable for the taxes for 1981           
               and 1982.  P Sharon moves to dismiss this case for "lack of            
               jurisdiction".  Held: This Court has jurisdiction.  Comas,             
               Inc. v. Commissioner, 23 T.C. 8 (1954), and Valley Die Cast            
               Corp. v. Commissioner, T.C. Memo. 1983-103, distinguished.             
               Held, further, the period of limitations for making an                 
               assessment has not expired.  Held, further, under the                  
               principles of res judicata a decision will be entered                  
               consistent with the determinations of the bankruptcy court.            

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