T.C. Summary Opinion 2003-51
UNITED STATES TAX COURT
CLAUDE D. MAYO, SR. AND LESSIE M. MAYO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 14686-99S. Filed May 14, 2003.
Claude D. Mayo Sr. and Lessie M. Mayo, pro se.
Dustin M. Starbuck, for respondent.
__________________
* On Sept. 20, 2001, this Court filed its Summary Opinion
(T.C. Summary Opinion 2001-146) in this case, and a decision was
entered on Jan. 15, 2002. On Feb. 19, 2002, respondent notified
the Court that petitioner Claude D. Mayo, Sr. had filed a
petition with the United States Bankruptcy Court for the Western
District of Virginia on Sept. 7, 1999, before the filing of our
opinion and entering the decision, but after the filing of the
petition. Pursuant to 11 U.S.C sec. 362(a)(8), on Feb. 20,
2002, we withdrew our opinion, vacated the decision, and stayed
the proceedings in this Court. On Feb. 14, 2003, the Bankruptcy
Court lifted the stay imposed by 11 U.S.C. sec. 362(a)(8). On
Mar. 3, 2003, this Court issued an order to show cause to
petitioners as to why our opinion should not be released and our
decision entered. Petitioners have not responded to that order.
The order to show cause has been made absolute. Our Summary
Opinion, therefore, is unchanged.
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