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OPINION
GERBER, Judge: This case was assigned to Special Trial Judge Carleton
D. Powell pursuant to the provisions of section 7443A(b)(4) and Rules 180,
181, and 183.1 The Court agrees with and adopts the opinion of the Special
Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
POWELL, Special Trial Judge: This case is before the Court on the
Court's Order dated July 21, 1995, directing the parties to show cause why
this case should not be dismissed for lack of jurisdiction. The issues are
whether (1) the so-called automatic stay imposed pursuant to 11 U.S.C. section
362(a)(8) (1988), was lifted by an order of a bankruptcy court determining
that all debts of the petitioners/debtors are nondischargeable, and (2) if so,
whether a subsequent order, entered approximately 3 months later, vacating
that order reinstates the automatic stay provisions.
Background
On October 21, 1993, Chan Q. Kieu and Quynh Kieu (petitioners) filed a
voluntary petition for relief under chapter 7 of the Bankruptcy Code with the
U.S. Bankruptcy Court for the Central District of California. On January 24,
1994, Pacific Inland Bank (Pacific), a creditor, filed an adversary action
against petitioners requesting that the bankruptcy court determine that
petitioners' debts were nondischargeable pursuant to 11 U.S.C. section
523(a)(2)(A) and (B) (1988).2 On the same date, the bankruptcy trustee filed
1 All section references are to the Internal Revenue Code in effect for
the year in issue, unless otherwise indicated. All Rule references are to the
Tax Court Rules of Practice and Procedure.
2 11 U.S.C. sec. 523(a)(2)(A) and (B) (1988), provides in pertinent
part:
(a) A discharge under section 727 * * * of this title does
not discharge an individual debtor from any debt--
* * * * * * *
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