Esmat A. Zaklama and Sylvia Zaklama - Page 1
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T.C. Memo. 1997-170
UNITED STATES TAX COURT
ESMAT A. ZAKLAMA AND SYLVIA ZAKLAMA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7455-93. Filed April 7, 1997.
In 1993, R issued a notice of deficiency for Ps'
1989 taxable year. Ps subsequently filed for
bankruptcy, and, while the automatic stay of 11 U.S.C.
sec. 362(a) was in effect, Ps petitioned this Court, to
redetermine the amounts in the notice of deficiency.
On July 22, 1993, the Court dismissed Ps' case for lack
of jurisdiction due to the automatic stay. On
March 21, 1995, the bankruptcy court annulled the
automatic stay stating that the bankruptcy filing and
the automatic stay were void ab initio. On May 7,
1996, Ps moved this Court for leave to file a motion to
vacate our order of dismissal.
Held: Petitioners' motion for leave will be
Herbert L. Zuckerman, Robert J. Alter, and
Richard J. Sapinski, for petitioners.
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