United States Tax Court April 22, 2002, 9260-00 (Michael K. and June C. Hambrick v. Commissioner)

118 T.C. No. 20

UNITED STATES TAX COURT

MICHAEL K. AND JUNE C. HAMBRICK, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 9260-00. Filed April 22, 2002.

Ps filed for a ch. 11 reorganization in

bankruptcy. R filed a proof of claim setting forth

income tax liabilities for 3 taxable years. The

bankruptcy court ordered Ps to file returns.