Kieu v. Commissioner
United States Tax Court
On Oct. 21, 1993, Ps filed a bankruptcy petition under chapter 7 of the Bankruptcy Code. On March 14, 1994, R issued a notice of deficiency to Ps for the taxable year 1989. On Nov. 1, 1994, the bankruptcy court entered an order granting summary judgment against Ps and determining that Ps' debts are nondischargeable under 11 U.S.C. sec. 727 (1988). On Dec. 12, 1994, Ps filed a petition for redetermination with this Court.
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On Oct. 21, 1993, Ps filed a bankruptcy petition under chapter 7 of the Bankruptcy Code. On March 14, 1994, R issued a notice of deficiency to Ps for the taxable year 1989. On Nov. 1, 1994, the bankruptcy court entered an order granting summary judgment against Ps and determining that Ps' debts are nondischargeable under 11 U.S.C. sec. 727 (1988). On Dec. 12, 1994, Ps filed a petition for redetermination with this Court. On Jan. 23, 1995, the bankruptcy court entered an order granting Ps' motion for relief from judgment and vacating its order entered Nov. 1, 1994. On July 21, 1995, this Court…
1Opinion of the Court
OPINION
Gerber, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b)(4) 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
Powell, Special Trial Judge:
This case is before the Court on the Court’s order dated July 21, 1995, directing the parties to show cause why this case should not be dismissed for lack of jurisdiction. The issues are whether (1) the so-called automatic stay imposed pursuant to 11 U.S.C. section…
2Cases cited8 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
- Johnson v. First National BankCourt of Appeals for the Eighth Circuit · 1983
- Halpern v. CommissionerUnited States Tax Court · 1991
- Neilson v. CommissionerUnited States Tax Court · 1990
- Smith v. CommissionerUnited States Tax Court · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Diviney v. Nationsbank of Texas (In Re Diviney)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
- Drake v. Comm'rUnited States Tax Court · 2004
- Prevo v. Comm'rUnited States Tax Court · 2004
- Freytag v. CommissionerUnited States Tax Court · 1998
- Guerra v. CommissionerUnited States Tax Court · 1998
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