Clark v. Commissioner
United States Tax Court
Petitioners filed a petition in Bankruptcy Court, thereby imposing an automatic stay on the collection and assessment of taxes (11 U.S.C. sec. 362(a)(6) (1982)), as well as suspending the running of the statute of limitations thereon. Sec. 6503(i), I.R.C. 1954. Petitioners' discharge in bankruptcy lifted the automatic stay. Held, lifting the automatic stay, without notice thereof to respondent, ended the suspension on the running of the statute of limitations.
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Petitioners filed a petition in Bankruptcy Court, thereby imposing an automatic stay on the collection and assessment of taxes (11 U.S.C. sec. 362(a)(6) (1982)), as well as suspending the running of the statute of limitations thereon. Sec. 6503(i), I.R.C. 1954. Petitioners' discharge in bankruptcy lifted the automatic stay. Held, lifting the automatic stay, without notice thereof to respondent, ended the suspension on the running of the statute of limitations. Held, further, respondent's notice of deficiency untimely.
1Opinion of the Court
OPINION
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners’ Federal income tax as follows:
Additions to tax
Year Deficiency Sec. 6653(a)1 Sec. 6654
1974 $585,488.12 $29,274.40 $18,693.93
1975 86,591.06 4,329.55 3,730.16
1978 11,481.11 574.06 328.48
1979 1,642.00 0 0
After concessions by the parties, the sole issue for decision is whether the deficiencies for 1974, 1975, and 1978 are barred by the statute of limitations.
The facts have been fully stipulated. The stipulation of facts and attached exhibits are incorporated herein by this reference.
Petitioners are husband and wife whose…
2Cases cited6 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Helvering v. Rebsamen Motors, Inc.Court of Appeals for the Eighth Circuit · 1942
- Olson v. CommissionerUnited States Tax Court · 1986
- Thompson v. CommissionerUnited States Tax Court · 1985
- Bilingual Montessori School, Inc. v. CommissionerUnited States Tax Court · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Klingshirn v. United States (In Re Klingshirn)Bankruptcy Appellate Panel of the Sixth Circuit · 1997
- Aufleger v. CommissionerUnited States Tax Court · 1992
- Galanis v. CommissionerUnited States Tax Court · 1989
- In Re GrassgreenUnited States Bankruptcy Court, M.D. Florida · 1994
- Aufleger v. CommissionerUnited States Tax Court · 1992
3 more not listed; retrieve them via the Exa API.