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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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