105 T.C. No. 26
UNITED STATES TAX COURT
CHAN Q. KIEU AND QUYNH KIEU, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22997-94. Filed December 7, 1995.
On Oct. 21, 1993, Ps filed a bankruptcy petition under
chapter 7 of the Bankruptcy Code. On March 14, 1994, R issued a
notice of deficiency to Ps for the taxable year 1989. On Nov. 1,
1994, the bankruptcy court entered an order granting summary
judgment against Ps and determining that Ps' debts are
nondischargeable under 11 U.S.C. sec. 727 (1988). On Dec. 12,
1994, Ps filed a petition for redetermination with this Court. On
Jan. 23, 1995, the bankruptcy court entered an order granting Ps'
motion for relief from judgment and vacating its order entered
Nov. 1, 1994. On July 21, 1995, this Court issued an order
directing the parties to show cause why this case should not be
dismissed for lack of jurisdiction.
Held: The bankruptcy court's order entered Nov. 1, 1994,
denied Ps a discharge of their debts under 11 U.S.C. sec. 727
(1988), and, thus, served to terminate the automatic stay imposed
under 11 U.S.C. sec. 362(a)(8) (1988). See 11 U.S.C. sec.
362(c)(2)(C) (1988). Held, further, The bankruptcy court's order
entered Jan. 23, 1995, while vacating the bankruptcy court's order
entered Nov. 1, 1994, does not reinstate the automatic stay. See
Allison v. Commissioner, 97 T.C. 544 (1991). Held, further, the
petition filed herein was not filed in violation of the automatic
stay and Ps properly invoked this Court's jurisdiction. Sec.
6213(f), I.R.C.
Kevin O'Hara and Thomas A. Greco, for petitioners.
Linas N. Udrys and Peter Reilly, for respondent.
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