Hook v. Commissioner (In re Hook)

Ruling: 
Tax determination proceeding properly dismissed given dismissal of underlying chapter 11 claim.
Procedural posture: 
Appellant debtors commenced an adversary proceeding against appellee, the Commissioner of Internal Revenue (IRS), seeking a determination of their federal income tax liabilities for the tax years 1992 through 2006, and appealed from an order of the United States Bankruptcy Court for the District of Colorado dismissing the adversary proceeding with respect to 1992- 1996.
Issue: 
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Consumer case opionion summary, case decided on September 18,2008, LexisNexis #1008-016