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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.
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