- 3 -
On March 21, 1995, the bankruptcy court annulled
petitioners' petition to that court, stating that both the
petition and the automatic stay were void ab initio. The
bankruptcy court stated that "the filing of a petition with the
United States Tax Court on April 14, 1993, is not in violation of
the automatic stay as a result of the annulment of the automatic
[stay] effected by this order."
On May 7, 1996, petitioners filed with this Court the motion
at hand. Petitioners alleged that the bankruptcy court's order
"nullifies the bankruptcy application and restore [sic] the Tax
Court jurisdiction." Petitioners alleged that their petition to
this Court was timely and requested that we reinstate their case.
Discussion
Petitioners desire to file a motion to vacate the decision
of this Court dismissing their case for lack of jurisdiction.
Rule 162 provides that such a motion must be filed within 30 days
after the decision is entered, unless the Court allows otherwise.
Because petitioners failed to make such a motion within this
30-day period, petitioners must request leave from the Court to
file their motion out of time. Whether to grant petitioners'
motion for an untimely filing is within the sound discretion of
this Court. Heim v. Commissioner, 872 F.2d 245, 246 (8th Cir.
1989), affg. T.C. Memo. 1987-1.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011