H. Dee Johnson, Jr. and Mary L. Johnson, n.k.a. Mary L. Alphin - Page 1

                                 T.C. Memo. 2004-37                                   

                               UNITED STATES TAX COURT                                

           H. DEE JOHNSON, JR. AND MARY L. JOHNSON, n.k.a. MARY L. ALPHIN,            
                                   Petitioners v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10839-99.              Filed February 17, 2004.             

                    Held:  PH’s debts to lender were discharged                       
               pursuant to discharge order in ch. 7 bankruptcy case,                  
               notwithstanding failure of lender to file proofs of                    
               claim; lender’s foreclosure therefore gave rise to                     
               excludable discharge of indebtedness income, which                     
               reduced PH’s tax attributes pursuant to sec. 108(b),                   
               I.R.C., in amount of unsatisfied debt to lender                        
               remaining after foreclosure.                                           

               H. Dee Johnson, Jr., pro se.                                           
               Donna B. Read, for respondent.                                         

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