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Choice Produce, Ltd. v. Commissioner, 95 T.C. 388, 394 (1990).
Stated differently, because a TEFRA partnership proceeding
ultimately concerns the tax liability of the partnership's
individual partners, and recognizing that a partnership in
bankruptcy is an entity separate and distinct from its partners,
we concluded that a partnership level proceeding may be commenced
and concluded in this Court without violating the automatic stay.
1983 Western Reserve Oil & Gas Co. v. Commissioner, 95 T.C. at
56-57. Finally, we made the dual observations that section
6213(f), which applies in deficiency proceedings, would not be
applicable to extend the period for filing a petition for
readjustment under section 6226 in a TEFRA partnership
proceeding, and that there is no provision similar to section
6213(f) under the TEFRA partnership provisions. Id. at 59.
Consistent with the WROG case, we hold that the automatic
stay imposed under 11 U.S.C. sec. 362(a)(8) (1988) did not bar
the filing of the petition for readjustment in this case. In
this regard, petitioner's reliance on the bankruptcy court's
order lifting the automatic stay for purposes of filing the
petition for readjustment is misplaced. In the first instance,
to the extent that the bankruptcy court's order can be read as an
affirmation that the automatic stay barred the filing of the
petition in this case, the order lacks any analysis of the issue
and, as such, does not persuade us of the need to reexamine our
holding in WROG. On the other hand, the bankruptcy court's order
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