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After a concession by respondent,1 the issues for
determination are: (1) Whether the Tax Court lacks jurisdiction
in this case because of an automatic stay pursuant to 11 U.S.C.
section 362(a)(8) (1994); (2) whether petitioner must include
individual retirement account (IRA) distributions of $6,905 in
gross income for the 1996 taxable year; and (3) petitioner’s
correct filing status for the 1996 taxable year. The
stipulations of fact, the supplemental stipulations of fact, and
the attached exhibits are incorporated herein by this reference.
At the time the petition was filed, petitioner resided in Morton
Grove, Illinois.
Petitioner has degrees in pharmacy and chemistry from the
University of Michigan. Petitioner has worked in the chemistry,
pharmaceutical, and computer consulting fields.
Petitioner married Phyllis Alpern in 1960 and has three sons
from the marriage. Phyllis Alpern ceased living with petitioner
on October 3, 1989, and they were divorced on August 10, 1992,
pursuant to a Judgment for Dissolution of Marriage of the Circuit
Court of Cook County, Illinois, County Department, Domestic
Relations Division (circuit court).2 Petitioner disputes the
1 Respondent concedes that petitioner correctly excluded
his Social Security benefits from gross income in 1996.
2 The Judgment for Dissolution of Marriage incorporated
by reference a related Memorandum Order which the circuit court
(continued...)
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