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the reasoning in Allison v. Commissioner, supra.
Simply stated, where a bankruptcy court has taken
action that serves to terminate the automatic stay
under 11 U.S.C. sec. 362(c)(2), the automatic stay
remains terminated absent an express indication from
the bankruptcy court to the contrary. Certainly, if a
bankruptcy court intends to exercise its jurisdiction
to resolve the issues surrounding petitioners' tax
liability, that court has the means to bring about a
stay of the proceedings in this Court. See Allison v.
Commissioner, supra at 547 (referring to 11 U.S.C. sec.
105 (1994), which permits the bankruptcy court to issue
any order necessary to carry out title 11).
In accordance with the foregoing, we hold that the automatic
stay was terminated as of January 21, 1997, the date that the
bankruptcy court issued its order dismissing petitioner's case.
Further, we hold that the automatic stay was not revived when the
bankruptcy court reinstated petitioner's case on February 12,
1997. Because the automatic stay was not in effect on the date
that petitioner filed her petition for redetermination with the
Court, we conclude that petitioner properly invoked the Court's
jurisdiction, and we will deny respondent's Motion to Dismiss for
Lack of Jurisdiction.
To reflect the foregoing,
An order denying respondent's
Motion to Dismiss for Lack of
Jurisdiction will be issued.
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