T.C. Memo. 2006-132 UNITED STATES TAX COURT THOMAS H. CASSEL III & JONITA M. CASSEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5462-05. Filed June 26, 2006. Thomas H. Cassel III and Jonita M. Cassel, pro sese. Brooke W. Patterson, for respondent. MEMORANDUM OPINION LARO, Judge: Respondent moves the Court to dismiss this case for lack of jurisdiction, asserting that the petition commencing this case was filed with the Court in violation of the automatic stay of 11 U.S.C. section 362(a)(8) (2000). Petitioners object to respondent’s motion, arguing that respondent has waived the right to challenge the Court’sPage: 1 2 3 4 Next
Last modified: May 25, 2011