In two related chapter 11 cases in which a single estate was created, the court granted, in part, Debtors’ motion for determination of their tax liability to the Muscogee County Board of Tax Assessors. The motion sought a determination of the value of Debtors’ personal property for the 1996 through 2000 tax years. The court determined the value of Debtors’ personal property for the 1997 through 2000 tax years and ordered the Muscogee County Board of Tax Assessors to recalculate Debtors’ tax liability in accordance with the court determined values. However, Debtors’ tax liability for the 1996 tax year had been adjudicated by an administrative tribunal prior to the filing of Debtors’ bankruptcy cases. Therefore, pursuant to § 505(a)(2)(A), the court was without jurisdiction to determine Debtors’ tax liability for the 1996 tax year.