- 7 -
Smith v. Commissioner, supra at 13-14; see also Neely v.
Commissioner, 115 T.C. 287, 290 (2000); cf. Ruhrgas AG v.
Marathon Oil Co., 526 U.S. 574, 583 (1999). Because a petition
that is filed in violation of the automatic stay is invalid and
of no consequence, see Halpern v. Commissioner, supra; Wahlstrom
v. Commissioner, 92 T.C. 703 (1989); McClamma v. Commissioner,
76 T.C. 754 (1981); see also Jordon v. Gilligan, supra at 704, we
shall dismiss this case for lack of jurisdiction after we vacate
the decision that was entered on March 30, 2005.
To reflect the foregoing,
An appropriate order and order of
dismissal will be entered.
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