Judith K. Guerra, a.k.a. Judith Harvey - Page 1

                                   110 T.C. No. 20                                    


                               UNITED STATES TAX COURT                                


          JUDITH K. GUERRA, A.K.A. JUDITH HARVEY, Petitioner v.                       
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                

          Docket No. 4225-97.               Filed April 8, 1998.                      

               On June 25, 1992, P filed a bankruptcy petition                        
               under chapter 13 of the Bankruptcy Code.  On Dec. 16,                  
               1996, R issued a notice of deficiency to P for the                     
               taxable year 1993.  On Jan. 21, 1997, the bankruptcy                   
               court issued an order dismissing P's case pursuant to                  
               11 U.S.C. sec. 1307 (1994).  On Jan. 31, 1997, P filed                 
               a motion for reconsideration with the bankruptcy court.                
               On Feb. 12, 1997, the bankruptcy court issued an order                 
               granting P's motion for reconsideration and reinstating                
               petitioner's case.  On Mar. 3, 1997, petitioner filed a                
               petition for redetermination with the Court.  R filed a                
               motion to dismiss for lack of jurisdiction on the                      
               ground that the petition was filed in violation of the                 
               automatic stay imposed under 11 U.S.C. sec. 362(a)(8)                  
               (1994).                                                                
                                                                                     
                    Held:  The bankruptcy court's order dated Jan. 21,                
               1997, dismissing P's bankruptcy case pursuant to 11                    
               U.S.C. sec. 1307 (1994), served to terminate the                       
               automatic stay imposed under 11 U.S.C. sec.                            
               362(a)(8)(1994).  See 11 U.S.C. sec. 362(c)(2)(C)                      
               (1994).  Held, further:  The bankruptcy court's order                  





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