T.C. Memo. 2006-184
UNITED STATES TAX COURT
EDWIN J. DUNBAR, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11473-01L.1 Filed August 30, 2006.
Edwin J. Dunbar, Jr., pro se.
Alvin A. Ohm, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
1The proceedings herein were automatically stayed when
petitioner filed a petition for bankruptcy with the U.S. Bank-
ruptcy Court for the Northern District of Texas on Mar. 5, 2002.
On Mar. 17, 2003, after that bankruptcy proceeding was dismissed,
the Court lifted the automatic stay. The proceedings herein were
automatically stayed again when petitioner filed another petition
for bankruptcy with the U.S. Bankruptcy Court for the Northern
District of Texas on Aug. 6, 2003. On Sept. 12, 2005, after that
bankruptcy proceeding was discharged, the Court lifted the
automatic stay.
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