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On February 15, 2006, the Court struck this case for trial
from the February 27, 2006, Nashville, Tennessee, trial session
and calendared its January 18, 2006, Order to Show Cause for
hearing at the same trial session. The Court ordered the parties
to show cause in writing why the proceedings in this case should
not be stayed pursuant to 11 U.S.C. section 362(a)(8). In his
response, respondent contended that the automatic stay provisions
of 11 U.S.C. section 362(a) are inapplicable because petitioner
has filed no petition with the bankruptcy court and is not a
debtor therein. Respondent contended alternatively that if the
automatic stay is applicable to this proceeding, then the
petition was filed in violation of it, and accordingly this case
should be dismissed for lack of jurisdiction.4 See, e.g.,
Thompson v. Commissioner, 84 T.C. 645 (1985).
Petitioner filed no response to the Court’s February 15,
2006, Order to Show Cause. At the hearing on February 27, 2006,
in Nashville, Tennessee, there was no appearance by or on behalf
of petitioner.
4 Attached as exhibits to respondent’s response are copies
of PACER Service Center case printouts with respect to 11 U.S.C.
ch. 7 petitions filed by Larry and Marilyn Conway on Feb. 26,
2002, and Dec. 18, 2003, respectively.
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Last modified: May 25, 2011