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 order
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