United States Ninth Circuit

Because there was no final administrative determination of appellants' tax liability prior to the commencement of the bankruptcy proceedings, the bankruptcy court had jurisdiction; res judicata does not prevent the bankruptcy court from redetermining appellants' tax liability.

Appellate Information

• Argued 06/13/2003
• Decided 09/16/2003
• Published 09/16/2003

Judges

• WILLIAM A. FLETCHER, Circuit Judge:, Before: D.W. NELSON, W. FLETCHER, Circuit Judges, and ALSUP, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• John S. Bartlett, Carson City, NV, for the appellants.


• For Appellees:
  
• Peter L. Duncan, Barbara R. Gross, Pyle, Sims, Duncan & Stevenson, San Diego, California;  J. Michael Oakes, Las Vegas, NV, for the appellee.