James and Terri Carskadon - Page 5

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          relating to this case were automatically stayed pursuant to 11              
          U.S.C. sec. 362(a)(8).  On May 28, 2003, the Bankruptcy Court               
          issued an order granting petitioners a discharge under 11 U.S.C.            
          sec. 727, which served to terminate the automatic stay.  See 11             
          U.S.C. sec. 362(c)(2)(C).  Accordingly, on July 8, 2003, this               
          Court ordered that the stay of proceedings in this case is                  
          lifted.                                                                     
               Rule 34(b)(4) provides that a petition filed in this Court             
          shall contain clear and concise assignments of each and every               
          error which petitioners allege to have been committed by                    
          respondent in the determination of the deficiencies and additions           
          to tax in dispute.  Rule 34(b)(5) provides that the petition                
          shall contain clear and concise lettered statements of the facts            
          on which petitioners base the assignments of error.  No                     
          justiciable error has been alleged in the petition filed by                 
          petitioners.  By order dated March 15, 2000, we provided                    
          petitioners an opportunity to file an amended petition which                
          would comply with Rule 34(b)(4) and (5).  Petitioners, however,             
          chose not to file the amended petition.  Further, petitioners did           
          not appear at the June 5, 2000, motion to dismiss hearing.                  
               Rule 40 provides that a party may file a motion to dismiss             
          for failure to state a claim upon which relief can be granted.              
          Generally, we may dismiss a petition for failure to state a claim           
          upon respondent’s motion when it appears beyond doubt that                  






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