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IN RE LAMBDIN

Bankruptcy Nos. 78-30113, 78-30114, 381-00579, 382-01289 and 381-02698, Adv. No. 382-0340.

33 B.R. 11 (1983)

In re Wayne R. LAMBDIN and Mildred Inez Skinner Lambdin, Debtors. In re Cecil Wayne BRATCHER and Jo Ann Bratcher, Debtors. In re Jerry L. DAVIS and Gloria Gay Davis, Debtors. In re Joyce R. WHITE, Debtor. Robert H. WALDSCHMIDT, Trustee, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Cecil Wayne Bratcher, Jo Ann Bratcher, Wayne F. Lambdin, Mildred Inez Skinner Lambdin, Jerry L. Davis, Gloria Gay Davis and Joyce R. White, Defendants.

United States Bankruptcy Court, M.D. Tennessee.

August 22, 1983.

Attorney(s) appearing for the Case

Robert H. Waldschmidt, Nashville, Tenn., for trustee.

E. Franklin Childress, Jr., Asst. U.S. Atty., Nashville, Tenn., for IRS.

MEMORANDUM

GEORGE C. PAINE, II, Bankruptcy Judge.

This matter is before the court on the trustee's motions requesting a determination of tax liability owed by the bankruptcy estates of Jerry L. and Gloria Gay Davis and Joyce R. White pursuant to 11 U.S.C. § 505. The trustee contends that these estates are not liable for capital gains taxes incurred by the sale of real property during the administration of each estate and therefore seeks a refund from...

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