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Court and validated the decision this Court had entered in docket
No. 26995-93. The pertinent provisions of that order stated:
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that the
automatic stay imposed under 11 U.S.C. �362 is retroactively
modified in favor of the United States of America (IRS) to
permit the United States Tax Court to take all steps
necessary to enter a Decision in Docket No. 26995-93 and
conclude its case and to permit the IRS to assess the
debtor's additional tax liabilities for the years 1989, 1990
and 1991.
Since this Court had previously entered the decision in docket
No. 26995-93, no further action was taken by this Court in
connection with that case, nor did either respondent or
petitioner institute any action with respect to the decision. In
due course, petitioner was assessed by respondent.
With respect to the other petition filed by petitioner and
his spouse in this Court relating to the 1992, 1993, and 1994 tax
years, docket No. 8802-96, the petition in that case was filed
while petitioner's bankruptcy case was pending. Respondent filed
with this Court a motion to dismiss for lack of jurisdiction as
to petitioner Jerome G. Beery and to change caption on the ground
that petitioner was precluded from commencing an action in this
Court due to his pending bankruptcy proceeding. That motion was
granted, and petitioner was dismissed from docket No. 8802-96
(which included his 1994 tax year). After the bankruptcy case
was concluded and he was discharged, petitioner did not petition
this Court with respect to his 1992, 1993, and 1994 tax years.
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