Olson v. Commissioner
United States Tax Court
Ps filed a bankruptcy petition on Mar. 1, 1982. On Dec. 21, 1982, R issued a notice of deficiency. On Jan. 27, 1984, the bankruptcy court issued an order dismissing the bankruptcy case pursuant to 11 U.S.C. sec. 1112(b)(1) (1979). On Jan. 31, 1984, the bankruptcy court entered the order of dismissal on its docket.
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Ps filed a bankruptcy petition on Mar. 1, 1982. On Dec. 21, 1982, R issued a notice of deficiency. On Jan. 27, 1984, the bankruptcy court issued an order dismissing the bankruptcy case pursuant to 11 U.S.C. sec. 1112(b)(1) (1979). On Jan. 31, 1984, the bankruptcy court entered the order of dismissal on its docket. On Feb. 7, 1984, Ps filed a motion for reconsideration of the order of dismissal, which was denied on Feb. 17, 1984. On Feb. 23, 1984, Ps filed an appeal to the District Court, and on Feb. 27, 1984, Ps filed for a stay pending appeal of the bankruptcy court's order of dismissal. On…
1Opinion of the Court
FEATHERSTON, Judge:
This case was assigned pursuant to section 7456(d), Internal Revenue Code of 1954, as amended, and Rules 180, et seq., Tax Court Rules of Practice and Procedure, to Special Trial Judge Peter J. Panuthos for the purpose of conducting the hearing on respondent’s motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction filed August 12, 1985. The…
2Cases cited7 opinions
- In Re Ana J. De Jesus Saez, Debtor. Luis R. Martir Lugo v. Ana J. De Jesus Saez, George RieckehoffCourt of Appeals for the First Circuit · 1983
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- Thompson v. CommissionerUnited States Tax Court · 1985
- First Inter-State Bank v. Weathersfield Farms, Inc. (In Re Weathersfield Farms, Inc.)United States Bankruptcy Court, D. Vermont · 1983
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