Shutts v. Comm'r
United States Tax Court
On Mar. 22, 2005, P and R reached a basis of settlement in a deficiency case. Two days later, P filed for bankruptcy. On Apr. 12, 2005, during the pendency of the bankruptcy action, this Court entered decision pursuant to the parties' agreement. R now files a motion for leave to file a motion to vacate and lodges a motion to vacate. P objects to the granting of the motion.
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On Mar. 22, 2005, P and R reached a basis of settlement in a deficiency case. Two days later, P filed for bankruptcy. On Apr. 12, 2005, during the pendency of the bankruptcy action, this Court entered decision pursuant to the parties' agreement. R now files a motion for leave to file a motion to vacate and lodges a motion to vacate. P objects to the granting of the motion. Held: The Apr. 12, 2005 decision is void because it was entered in violation of the automatic stay of 11 U.S.C. sec. 362(a)(8) (2000). R's motion for leave and R's motion to vacate shall both be granted.
1Opinion of the Court
H. RICHARD SHUTTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shutts v. Comm'r
Docket No. 6322-04
United States Tax Court
T.C. Memo 2010-160; 2010 Tax Ct. Memo LEXIS 202; 100 T.C.M. (CCH) 57;
July 26, 2010, Filed
An appropriate order will be issued.
On Mar. 22, 2005, P and R reached a basis of settlement in a deficiency case. Two days later, P filed for bankruptcy. On Apr. 12, 2005, during the pendency of the bankruptcy action, this Court entered decision pursuant to the parties' agreement. R now files a motion for leave to file a motion to vacate and lodges a motion to vacate. P…
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- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- In Re Charles Stringer, Ii, Debtor. Charles Stringer, Ii, Debtor-Appellant v. Aristela Huet, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1988
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