- 12 - respect to determining whether other debts, including tax debts, are dischargeable, bankruptcy courts have concurrent jurisdiction with other courts.” Swanson v. Commissioner, supra at 126-127 (citing Whitehouse v. LaRoche, 277 F.3d 568, 576 (1st Cir. 2002); In re McKendry, supra at 335 n.3; In re Galbreath; supra at 551; Fed. R. Bankr. P. 4007 Advisory Committee’s Note (1983) (“Jurisdiction over this issue on these debts [debts listed under 11 U.S.C. sec. 523(a)(1), (3), (5), (7), (8), and (9)] is held concurrently by the Bankruptcy Court and any appropriate nonbankruptcy forum.”); 4 Collier on Bankruptcy, par. 523.03, at 523-19). Such concurrent jurisdiction allows dischargeability issues relating to certain debts to be decided by the nonbankruptcy court if the issues have not been addressed by the bankruptcy court in a prior chapter 7 proceeding. Swanson v. Commissioner, supra at 127. The record in the instant case contains no evidence that the bankruptcy court addressed the issue of whether petitioner’s tax liabilities were dischargeable. The bankruptcy court’s order merely states: “The debtor is granted a discharge under section 727 of title 11, United States Code, (the Bankruptcy Code)”. While respondent’s insolvency specialist was listed on an attachment to the Schedule F of the bankruptcy court’s order, a dollar amount for the claim was not listed.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011