Drake v. Comm'r
United States Tax Court
On Sept. 30, 2003, P filed a bankruptcy petition under ch. 13 of the Bankruptcy Code. On Jan. 29, 2004, R issued to P a notice of determination disallowing her claims for relief from joint and several liability under sec. 6015, I.R.C., for the taxable years 1991, 1992, 1994, 1995, and 1997. On Mar. 8, 2004, P filed a petition with the Court challenging R's notice of determination.
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On Sept. 30, 2003, P filed a bankruptcy petition under ch. 13 of the Bankruptcy Code. On Jan. 29, 2004, R issued to P a notice of determination disallowing her claims for relief from joint and several liability under sec. 6015, I.R.C., for the taxable years 1991, 1992, 1994, 1995, and 1997. On Mar. 8, 2004, P filed a petition with the Court challenging R's notice of determination. R filed a motion to dismiss for lack of jurisdiction in this case on the ground that the petition was filed in violation of the automatic stay imposed under 11 U.S.C. sec. 362(a)(8) (2000). Held: The Court lacks…
1Opinion of the Court
OPINION
Gerber, Chief Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Panuthos, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Respondent’s motion presents an issue of first impression: whether the automatic stay imposed under 11 U.S.C. section 362(a)(8) (2000) bars the filing of a…
2Cases cited14 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Fernandez v. CommissionerUnited States Tax Court · 2000
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3Cited by19 opinions
- Billings v. Comm'rUnited States Tax Court · 2006
- Drake v. Comm'rUnited States Tax Court · 2005
- Petrane v. Comm'rUnited States Tax Court · 2007
- Kovitch v. Comm'rUnited States Tax Court · 2007
- Kollar v. Comm'rUnited States Tax Court · 2008
14 more not listed; retrieve them via the Exa API.