Esmat A. and Sylvia G. Zaklama - Page 4

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          that on the 21st day of March, 1995 subject to the terms and                
          conditions stated in the Order of Dismissal filed March 21, 1995            
          the above captioned matter be and hereby is dismissed."  Neither            
          the bankruptcy court's order of dismissal nor the amended notice            
          contains any reference to the automatic stay imposed under 11               
          U.S.C. section 362(a) (1988).                                               
          On or about May 17, 1995, petitioners filed an appeal in                    
          respect of the bankruptcy court's order of dismissal.  The record           
          does not reflect the disposition of petitioners' appeal.                    
          On July 26, 1995, this Court issued an order in each case                   
          directing petitioners to show cause why the stay of proceedings             
          herein should not be lifted and these cases restored to the                 
          general docket.  On August 16, 1995, petitioners filed a response           
          in each case stating that the conditions for dismissal set forth            
          in the bankruptcy court's order have not been met and that their            
          bankruptcy case has not been closed.  It appears to be                      
          petitioners' position that the proceedings in this Court should             
          be stayed until such time as their bankruptcy case is closed.               
          A hearing was conducted in these cases in Washington, D.C.,                 
          on September 20, 1995.  Counsel for respondent appeared at the              
          hearing and presented argument in respect of the Court's orders             
          to show cause.  Although petitioners were not represented at the            
          hearing, they did file a brief written statement in each case               
          with the Court pursuant to Rule 50(c).                                      





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