Thomas L. Freytag and Sharon N. Freytag - Page 17

                                       - 17 -                                         
          an affirmative defense is antithetical to the principle that                
          questions concerning the Court's jurisdiction can be raised at              
          any time, even after the case is tried and briefed, and even by             
          the Court sua sponte."  Gustafson v. Commissioner, 97 T.C 85, 90            
          (1991) (citing Smith v. Commissioner, 96 T.C. 10, 13-14 (1991);             
          Kahle v. Commissioner, 88 T.C. 1063 n.3 (1987)).                            
               As our discussion indicates, however, there appears to be              
          little reason to continue this case.  The bankruptcy court has              
          decided all issues of fact and law, and we are bound to those               
          findings by the principle of res judicata.  That court expunged             
          the liability for 1978 and the additions to tax for 1978, 1981,             
          and 1982.  It further held that petitioner was liable for the               
          deficiencies for 1981 and 1982.  Consistent with the order of the           
          bankruptcy court, Mr. Freytag and respondent have filed a                   
          stipulation of settled issues in which it is agreed that there is           
          no deficiency for 1978; there are no additions to tax for the               
          years 1978, 1981, and 1982; and there are deficiencies in the               
          amounts of $53,598 and $36,901 for the years 1981 and 1982,                 
          respectively.                                                               















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

Last modified: May 25, 2011