117 T.C. No. 8
UNITED STATES TAX COURT
GARY D. AND LINDY H. COMBRINK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 13580-99. Filed August 23, 2001.
*On May 15, 2001, the Court filed its Opinion in this case
at 116 T.C. No. 24. On August 7, 2001, respondent filed a Notice
of Proceeding in Bankruptcy, in which respondent notified the
Court that this Court’s proceedings should have been stayed with
respect to petitioners Gary D. Combrink and Lindy H. Combrink,
who, on January 29, 2001, commenced a case in the United States
Bankruptcy Court for the Western District of Oklahoma, under 11
U.S.C. Chapter 7 of the Bankruptcy Code. Petitioners herein had
heretofore filed a timely petition with this Court on August 10,
1999.
Pursuant to 11 U.S.C. sec. 362(a)(8)(1988), the proceedings
in this Court were automatically stayed on January 29, 2001, thus
nullifying our Opinion filed May 15, 2001.
An Order was filed by the Bankruptcy Court on July 11, 2001,
discharging the debtors Gary Dean Combrink and Lindy Hayton
Combrink from all dischargeable debts. The automatic stay of
proceedings in this case was thereby lifted.
By Order dated August 14, 2001, the Opinion in this case at
116 T.C. No. 24 was withdrawn. This Opinion is unchanged from
the previous Opinion.
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