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Steven W. Ianacone and Peter K. Reilly, for respondent.
MEMORANDUM OPINION
LARO, Judge: Esmat A. and Sylvia Zaklama move the Court to
grant leave to file a motion to vacate our order dismissing their
case for lack of jurisdiction. The motion for leave will be
denied. Unless otherwise noted, section references are to the
Internal Revenue Code applicable to the year in issue, and Rule
references are to the Tax Court Rules of Practice and Procedure.
Background
Respondent determined a $101,628 deficiency in petitioners'
1989 Federal income tax and a $20,326 penalty under section 6662.
On January 26, 1993, respondent issued petitioners a notice of
deficiency reflecting these amounts. On April 14, 1993,
petitioners, while residing in Jersey City, New Jersey,
petitioned the Court to redetermine the amounts shown in the
notice of deficiency.
Respondent moved to dismiss petitioners' case for lack of
jurisdiction. Respondent asserted that petitioners had filed for
bankruptcy on April 5, 1993, and that the automatic stay
provisions of 11 U.S.C. sec. 362(a)(8) (1988) were effective when
petitioners petitioned this Court. On July 22, 1993, we granted
respondent's motion and entered a decision that we lacked
jurisdiction.
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