People Place Auto Hand Carwash, LLC v. Comm'r
United States Tax Court
P is a limited liability company (LLC) owned and operated by H and W. When P filed this action for redetermination of employment status, H and W were debtors in bankruptcy. Held: Because this proceeding concerns P's employment tax liabilities and not the tax liabilities of H and W, the automatic stay provision of 11 U.S.C. 362(a)(8) (2000) does not apply to this proceeding.
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P is a limited liability company (LLC) owned and operated by H and W. When P filed this action for redetermination of employment status, H and W were debtors in bankruptcy. Held: Because this proceeding concerns P's employment tax liabilities and not the tax liabilities of H and W, the automatic stay provision of 11 U.S.C. 362(a)(8) (2000) does not apply to this proceeding. Held, further, consideration of equitable relief pursuant to 11 U.S.C. sec. 105(a) (2000) properly lies with the Bankruptcy Court rather than the Tax Court.
1Opinion of the Court
OPINION
Thornton, Judge:
This is an action for redetermination of employment status pursuant to section 7436 and Rule 291.1 Petitioner, a limited liability company (LLC), is owned and operated by Larry and Marilyn Conway (the Conways), who have filed chapter -7 bankruptcy petitions. The question presently before us is whether the automatic stay provision of 11 U.S.C. section 362(a)(8) (2000) applies to these proceedings. As discussed below, we conclude that it does not.
Background
Petitioner is a limited liability company, ostensibly organized under Tennessee law. An LLC is a legal entity with…
2Cases cited11 opinions
- A.H. Robins Co. v. PiccininCourt of Appeals for the Fourth Circuit · 1986
- Nicholas M. Patton v. Richard Bearden, Robert Bearden, and J.M. Bearden, Individually, and D/B/A Bearden Fish FarmsCourt of Appeals for the Sixth Circuit · 1993
- Maritime Electric Co. v. United Jersey BankCourt of Appeals for the Third Circuit · 1991
- Halpern v. CommissionerUnited States Tax Court · 1991
- United States v. GallettiSupreme Court of the United States · 2004
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