- 7 - bankruptcy court, see 11 U.S.C. sec. 362(d) (1988), the automatic stay generally remains in effect until the earliest of the closing of the case, dismissal of the case, or the granting or denial of a discharge. 11 U.S.C. sec. 362(c)(2) (1988); Allison v. Commissioner, 97 T.C. 544, 545 (1991). We agree with respondent that the WROG case serves as controlling precedent with respect to the issue presented. In WROG, two partnerships were the debtors in involuntary bankruptcy proceedings at the time that the Commissioner issued FPAA's to the partnerships for the taxable year 1983. After various individuals and groups filed petitions for readjustment with the Court, the Court received a number of jurisdictional motions, including motions to dismiss for lack of jurisdiction filed by members of 5-percent groups asserting that the petitions were filed in violation of the bankruptcy automatic stay. In rejecting the contention that the petitions were filed in violation of the automatic stay, we agreed with the Commissioner that, because a TEFRA partnership itself has no tax liability, the filing of a petition for readjustment of partnership items with the Court does not constitute a "proceeding before the United States Tax Court concerning the debtor" within the meaning of 11 U.S.C. sec. 362(a)(8) (1988). 1983 Western Reserve Oil & Gas Co. v. Commissioner, 95 T.C. at 56-57; see Third Dividend/Dardanos Associates v. Commissioner, 88 F.3d 821, 823 (9th Cir. 1996), revg. and remanding T.C. Memo. 1994-412; Chef'sPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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