Eugene W. Alpern - Page 7




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          bankruptcy proceeding, it is clear that we do have jurisdiction             
          to determine whether we lack jurisdiction because of the                    
          continuance of an automatic stay.  See Moody v. Commissioner, 95            
          T.C. 655, 658 (1990).  If the stay pursuant to 11 U.S.C. section            
          362(a)(8) had been in effect on December 22, 1998, the date on              
          which petitioner filed a petition, the Tax Court would not have             
          jurisdiction.  The record, however, reflects that the order of              
          Discharge of Debtor was entered by the bankruptcy court on July             
          18, 1994, and terminated the stay pursuant to 11 U.S.C. section             
          362(c)(2)(C).                                                               
               Petitioner’s contention that the automatic stay continues              
          until the property is no longer property of the bankruptcy                  
          estate, at which time the bankruptcy proceeding is completely               
          closed, is based on 11 U.S.C. section 362(c)(1).  However, the              
          proceedings before us fall under 11 U.S.C. section 362(c)(2)(C),            
          wherein the stay of “any other act” is lifted upon order of                 
          discharge in a chapter 11 bankruptcy proceeding.  The proceeding            
          before us is not an act against the property of the bankruptcy              
          estate per 11 U.S.C. section 362(c)(1).  See Bigelow v.                     
          Commissioner, 65 F.3d 127, 128 (9th Cir. 1995).                             
               We therefore find that the automatic stay ended with the               
          entry of the July 18, 1994, order of Discharge of Debtor.  Since            
          petitioner filed his petition with this Court on December 22,               







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