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IN RE GOLDSTON

No. 95-3067.

104 F.3d 1198 (1997)

In re Michael H. GOLDSTON, Debtor, Michael H. GOLDSTON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

January 6, 1997.

Attorney(s) appearing for the Case

John C. King, King Law Offices, Ltd., Wichita, KS, for Plaintiff-Appellant.

Thomas V. Linguanti (Jackie N. Williams, United States Attorney, and Gary D. Gray with him on the briefs), Tax Division, Department of Justice, Washington, DC, for Defendant-Appellee.

Before SEYMOUR, Chief Judge; and PORFILIO and HENRY, Circuit Judges.

JOHN C. PORFILIO, Circuit Judge.

The solitary legal question generated by this appeal is whether a valid assessment of a tax liability is a prerequisite to a subsequent claim for the taxes due. The question arises in the bankruptcy context where an Internal Revenue Service assessment of the tax was made without first obtaining relief from the automatic stay arising out of a Chapter 11 case. The assessment was held to be void, but the IRS filed a claim for the same...

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