110 T.C. No. 20 UNITED STATES TAX COURT JUDITH K. GUERRA, A.K.A. JUDITH HARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4225-97. Filed April 8, 1998. On June 25, 1992, P filed a bankruptcy petition under chapter 13 of the Bankruptcy Code. On Dec. 16, 1996, R issued a notice of deficiency to P for the taxable year 1993. On Jan. 21, 1997, the bankruptcy court issued an order dismissing P's case pursuant to 11 U.S.C. sec. 1307 (1994). On Jan. 31, 1997, P filed a motion for reconsideration with the bankruptcy court. On Feb. 12, 1997, the bankruptcy court issued an order granting P's motion for reconsideration and reinstating petitioner's case. On Mar. 3, 1997, petitioner filed a petition for redetermination with the Court. R filed a motion to dismiss for lack of jurisdiction on the ground that the petition was filed in violation of the automatic stay imposed under 11 U.S.C. sec. 362(a)(8) (1994). Held: The bankruptcy court's order dated Jan. 21, 1997, dismissing P's bankruptcy case pursuant to 11 U.S.C. sec. 1307 (1994), served to terminate the automatic stay imposed under 11 U.S.C. sec. 362(a)(8)(1994). See 11 U.S.C. sec. 362(c)(2)(C) (1994). Held, further: The bankruptcy court's orderPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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