- 8 -
this case on March 3, 1997, must be dismissed. On the other
hand, if the automatic stay was terminated, it follows that the
petition was timely filed pursuant to section 6213(f)(1).
Respondent contends that the automatic stay remained in
effect at all times in this case, notwithstanding the dismissal
of petitioner's bankruptcy case on January 21, 1997. First,
respondent maintains that, by virtue of Bankruptcy rule 9023,5
petitioner's motion to reconsider, filed with the bankruptcy
court within 10 days of the issuance of the dismissal order, is
treated as a motion under rule 59 of the Federal Rules of Civil
Procedure. Respondent contends that, under the latter rule, the
bankruptcy court's dismissal order did not become final.6
5 Bankruptcy rule 9023 states: "Rule 59 F.R.Civ.P.
applies in cases under the Code, except as provided in Rule
3008." 11 U.S.C. App. at 969 (1994).
6 Fed. R. Civ. P. 59 states in pertinent part:
(a) Grounds. A new trial may be granted to all or
any of the parties and on all or part of the issues
* * *(2) in an action tried without a jury, for any of
the reasons for which rehearings have heretofore been
granted in suits in equity in the courts of the United
States. On a motion for a new trial in an action tried
without a jury, the court may open the judgment if one
has been entered, take additional testimony, amend
findings of fact and conclusions of law or make new
findings and conclusions, and direct the entry of a new
judgment.
(b) Time for Motion. A motion for a new trial
shall be served not later than 10 days after the entry
of the judgment.
* * * * * *
(continued...)
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