U.S. v. KEARNS

No. 98-2569.

177 F.3d 706 (1999)

UNITED STATES OF AMERICA, Appellee, v. Richard Lee KEARNS, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed June 1, 1999.


Attorney(s) appearing for the Case

Kevin R. McManaman, Omaha, NE, argued (William T. Foley, on the brief), for appellant.

Robert J. Branman, Washington, D.C., argued (Loretta C. Argrett, Gilbert S. Rothenberg, on the brief), for appellee.

Before: BEAM and HEANEY, Circuit Judges, and GOLDBERG, Judge of the U.S. Court of International Trade.


HEANEY, Circuit Judge.

Richard Lee Kearns, debtor in bankruptcy, appeals from a decision by the bankruptcy appellate panel ruling that the bankruptcy court was without subject matter jurisdiction to determine Kearns' federal tax liability for the 1990 through 1994 tax years. The bankruptcy court had determined Kearns' post-petition tax liability for the 1990, 1991, 1992, 1993, and 1994 tax years, permitting an offset against the proof of claim filed by the Internal...

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