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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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