Settles v. Commissioner
United States Tax Court
After P filed his petitions in this Court seeking review of R's collection actions pursuant to I.R.C. sec. 6330(d), he filed a petition in bankruptcy court. The proceedings in this Court were automatically stayed pursuant to 11 U.S.C. sec. 362(a)(8) (2006). In an adversary proceeding pursuant to 11 U.S.C. sec. 505(a), the bankruptcy court decided P's underlying tax liabilities.
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After P filed his petitions in this Court seeking review of R's collection actions pursuant to I.R.C. sec. 6330(d), he filed a petition in bankruptcy court. The proceedings in this Court were automatically stayed pursuant to 11 U.S.C. sec. 362(a)(8) (2006). In an adversary proceeding pursuant to 11 U.S.C. sec. 505(a), the bankruptcy court decided P's underlying tax liabilities. While the bankruptcy proceeding was still pending and without having first received any order of the bankruptcy court vacating or lifting the stay, P filed motions to dismiss in the instant cases. Held: The automatic…
1Opinion of the Court
OPINION
Wells, Judge:
These cases are before the Court on petitioner’s motions to dismiss. The sole issue we must decide is whether the dismissal of petitioner’s cases would violate the automatic stay that arises, pursuant to 11 U.S.C. sec. 362(a)(8) (2006), when a bankruptcy petition is filed that has not been vacated or lifted and the bankruptcy proceedings are still pending.
Background
On June 1, 2009, petitioner filed petitions in this Court in the cases docketed at Nos. 13224-09L and 13225-09L, challenging, among other things, his underlying Federal income tax liabilities for his 1998, 1999,…
2Cases cited13 opinions
- Grover v. Eli Lilly & Co.Court of Appeals for the Sixth Circuit · 1994
- Bridgeport Music, Inc. v. Universal-MCA Music Publishing, Inc.Court of Appeals for the Sixth Circuit · 2009
- O'Donnell v. Vencor, Inc.Court of Appeals for the Ninth Circuit · 2006
- Halpern v. CommissionerUnited States Tax Court · 1991
- John L. Dean v. Trans World Airlines, Inc. Air Line Pilots Association, InternationalCourt of Appeals for the Ninth Circuit · 1995
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