- 4 - an order sustaining in part and overruling in part the objection to respondent's proof of claim, allowing respondent a claim in the total amount of $1,357,618.07. The order was modified and revised on September 16, 1993, whereby respondent's proof of claim was sustained in the amount of $1,399,945.07.4 On September 23, 1993, respondent filed with the U.S. District Court for the Middle District of Florida (the District Court) an appeal from portions of the Bankruptcy Court's September 16, 1993, order which granted the trustee's objections to respondent's claims for Federal income tax liabilities. Respondent filed a second notice of appeal on October 12, 1993, and on October 19, 1993, the trustee cross-appealed. Petitioners appealed from an order of the Bankruptcy Court which denied their motion to alter and amend on the ground that it was made pro se when they had counsel of record. On July 3, 1995, respondent notified this Court that the Bankruptcy Court had lifted the automatic stay, as a discharge was granted on June 19, 1995. On July 7, 1995, we lifted the stay of proceedings in the instant cases and restored them to the general docket for trial. On February 9, 1996, respondent filed motions to continue the Tax Court proceedings herein on the ground that petitioners would be precluded from relitigating 4 Of the $1,399,945.07 total amount, $1,161,430 represents the amount allowed to respondent for 1985 through 1988.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011