Esmat A. Zaklama and Sylvia Zaklama - Page 1

                                 T.C. Memo. 1997-170                                  

                               UNITED STATES TAX COURT                                

                 ESMAT A. ZAKLAMA AND SYLVIA ZAKLAMA, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7455-93.                     Filed April 7, 1997.           

                    In 1993, R issued a notice of deficiency for Ps'                  
               1989 taxable year.  Ps subsequently filed for                          
               bankruptcy, and, while the automatic stay of 11 U.S.C.                 
               sec. 362(a) was in effect, Ps petitioned this Court, to                
               redetermine the amounts in the notice of deficiency.                   
               On July 22, 1993, the Court dismissed Ps' case for lack                
               of jurisdiction due to the automatic stay.  On                         
               March 21, 1995, the bankruptcy court annulled the                      
               automatic stay stating that the bankruptcy filing and                  
               the automatic stay were void ab initio.  On May 7,                     
               1996, Ps moved this Court for leave to file a motion to                
               vacate our order of dismissal.                                         
                    Held:  Petitioners' motion for leave will be                      

               Herbert L. Zuckerman, Robert J. Alter, and                             
          Richard J. Sapinski,  for petitioners.                                      

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