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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