Gennaro and Patricia Labato - Page 1

                                 T.C. Memo. 2001-243                                  

                               UNITED STATES TAX COURT                                

                     GENNARO AND PATRICIA LABATO, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     

               Docket No. 4781-99.                Filed September 18, 2001.           

               Gennaro Labato, pro se.                                                

               *  On Feb. 23, 2001, this Court filed its opinion in Labato            
          v. Commissioner, T.C. Memo. 2001-40.  It was not until June 27,             
          2001, that respondent submitted and the Court filed a Notice of             
          Bankruptcy, which advised the Court that on Dec. 28, 2000,                  
          petitioner Patricia Labato filed a petition with the U.S.                   
          Bankruptcy Court.  On July 10, 2001, pursuant to 11 U.S.C. sec.             
          362(a)(8) (1994), the proceedings in this Court were stayed as to           
          petitioner Patricia Labato, stayed as to petitioner Gennaro                 
          Labato, and the Court’s opinion was withdrawn by Order.                     
               On Sept. 7, 2001, respondent advised the Court that on Aug.            
          28, 2001, the Bankruptcy Court granted the Government’s motion to           
          lift the automatic stay as to petitioner Patricia Labato to                 
          permit the proceedings in this case to proceed.  On Sept. 11,               
          2001, this Court lifted the automatic stay as to petitioner                 
          Patricia Labato and the stay as to petitioner Gennaro Labato.               
               Except for this footnote, this opinion is unchanged from the           
          previous opinion withdrawn by Order dated July 10, 2001.                    

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