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support * * * [sanctions]”. Petitioner was discharged as a
debtor on April 2, 1997. On July 2, 1997, we lifted the stay in
these proceedings and restored the case to the general docket for
trial or other disposition. Subsequently, on August 12, 1997,
the case was set for trial on January 20, 1998, in Tampa,
Florida.
Between August 12, 1997, and January 20, 1998, petitioner
twice moved to stay this case due to loss of jurisdiction to the
bankruptcy court. We denied her motion once, explaining that the
stay had been lifted, and then, on her motion to reconsider, we
denied it again, stating that the motion for reconsideration
restated the arguments made in the original motion and considered
by the Court in issuing its order in response to the original
motion. In denying her motion for the second time, we stated:
To assist petitioner in understanding our order of
October 24, 1997, we point out that certain taxes are
not discharged in bankruptcy. See, e.g., 11 U.S.C.
523(a)(1). The automatic stay of 11 U.S.C. 362(a)(8)
was terminated on April 2, 1997, allowing this Court to
proceed to redetermine the deficiencies as petitioned.
See, e.g., United States v. Wilson, 974 F.2d 514 (4th
Cir. 1992. * * *
On January 20, when the case was called for trial, petitioner
again moved to stay proceedings because of the bankruptcy
proceeding. We again denied the motion.
Petitioner failed to file a trial memorandum, as called for
by our pretrial order.
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