Esmat A. Zaklama and Sylvia Zaklama - Page 2

                                        - 2 -                                         

               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.            
               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                   

Page:  Previous  1  2  3  4  5  6  Next

Last modified: May 25, 2011