Judith K. Guerra, a.k.a. Judith Harvey - Page 2

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               dated Feb. 12, 1997, although vacating the bankruptcy                  
               court's order dated Jan. 21, 1997, is silent respecting                
               the status of the automatic stay, and, thus, the                       
               automatic stay was not reinstated.  See Allison v.                     
               Commissioner, 97 T.C. 544 (1991).  Held, further:  The                 
               petition filed herein was not filed in violation of the                
               automatic stay, and P properly invoked this Court's                    
               jurisdiction.  Sec. 6213(f), I.R.C.                                    
          Judith K. Guerra, pro se.                                                   
          Robert A. Varra and Peter K. Reilly, for respondent.                        

                                       OPINION                                        
               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos pursuant to the provisions of                 
          section 7443A(b)(3) and Rule 182.1  The Court agrees with and               
          adopts the opinion of the Special Trial Judge, which is set forth           
          below.                                                                      
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent's Motion to Dismiss for Lack of                     
          Jurisdiction.  The question to be decided is whether the petition           
          for redetermination was filed with the Court in violation of the            
          so-called automatic stay imposed pursuant to 11 U.S.C. sec.                 
          362(a)(8) (1994).                                                           
          Background                                                                  
          On June 25, 1992, petitioner and Carlos Manuel Guerra,                      


          1  All section references are to the Internal Revenue Code                  
          in effect for the year in issue, unless otherwise indicated.  All           
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  




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