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process or engaging in any act to collect such debts as
personal liabilities of the above-named debtor.
The order of discharge was entered on July 30, 1996.
In answer to petitioner's petition, respondent generally
denied petitioner's allegation that the bankruptcy court had
discharged petitioner's debt for the additional tax on premature
distributions. In reply to that answer, petitioner asserted that
respondent failed to object to the discharge of petitioner's debts
after notice by the U.S. Trustee assigned to the case, and
petitioner argued that the doctrines of res judicata and collateral
estoppel prohibited respondent from attempting to collect the
additional tax on premature distributions.
Discussion
Rule 120 provides that after the pleadings in a case are
closed but within such time as not to delay the trial, a party may
move for judgment on the pleadings. The granting of a motion for
judgment on the pleadings is proper only where the pleadings do not
raise a genuine issue of material fact and the moving party is
entitled to judgment as a matter of law. Abrams v. Commissioner,
82 T.C. 403, 408 (1984); Anthony v. Commissioner, 66 T.C. 367
(1976), affd. without published opinion 566 F.2d 1168 (3d Cir.
1977). We find that no genuine issue of material fact is in
dispute herein.
Respondent is not herein entitled to judgment as a matter of
law because we do not have jurisdiction to address the issue raised
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