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(1988),1 was terminated by virtue of the bankruptcy court's
dismissal of petitioners' bankruptcy case that was contingent
upon several conditions.
Background
On July 10, 1991, respondent issued a notice of deficiency
to Esmat A. and Sylvia G. Zaklama (petitioners) determining a
deficiency in and additions to their Federal income tax for 1987.
Petitioners filed an imperfect petition with the Court on August
15, 1991, followed by a proper amended petition on October 17,
1991, that was assigned docket No. 18474-91. On September 21,
1992, respondent issued a notice of deficiency to petitioners
determining a deficiency in and additions to their Federal income
tax for 1988. Petitioners filed a petition with the Court on
December 21, 1992, that was assigned docket No. 28167-92.2
On April 5, 1993, petitioners filed a voluntary petition for
relief under chapter 11 of the Bankruptcy Code with the U.S.
Bankruptcy Court for the District of New Jersey. As a result,
this Court issued orders staying all proceedings in these cases
consistent with 11 U.S.C. section 362(a)(8) (1988).
On March 21, 1995, the bankruptcy court issued an order
stating that, upon consideration of its own motion to dismiss or
1 All section references are to Title 11 of the United States Code,
unless otherwise indicated.
2 At the time that the petitions were filed, petitioners resided at
Jersey City, New Jersey.
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