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Held: R is not estopped from determining
deficiencies that could result in liabilities for the
same tax years greater than those R claimed in Ps’
confirmed plan of reorganization in bankruptcy.
M. K. and J. C. H., pro sese.
William J. Gregg, for respondent.
OPINION
GERBER, Judge: In the setting of a motion for partial
summary judgment, we consider whether respondent is collaterally
estopped from determining income tax deficiencies for the same
taxable years in amounts that exceed respondent’s tax claims in
petitioners’ confirmed reorganization under chapter 11 of the
Bankruptcy Code. We also consider petitioners’ claim that we
lack jurisdiction to consider the income tax deficiencies because
of the bankruptcy court’s jurisdiction over the confirmed plan,
which includes a claim for Federal tax liabilities for the same
taxable years.
The facts are not in dispute. On August 30, 1996,
petitioners filed a bankruptcy petition, under chapter 11 of the
Bankruptcy Code, which was styled In re M. K. H.
and J. C. H., Case No. 96-14754, in the U.S. Bankruptcy
Court for the Eastern District of Virginia. As of the date of
their bankruptcy petition, petitioners had not filed Federal
income tax returns for 1993, 1994, or 1995. On or about December
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