Allison v. Commissioner
United States Tax Court
After P filed a Tax Court petition, his bankruptcy case was reopened. P contends that his Tax Court case should be stayed. Held, the automatic stay is terminated when the bankruptcy case is closed, dismissed, or a discharge is granted or denied. Moody v. Commissioner, 95 T.C. 655 (1990). Held further, the automatic stay is not reimposed upon the reopening of a bankruptcy case.
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This case is before the Court on respondent’s response to the Court’s order to show cause why the proceedings should not be stayed. The issue for decision is whether the automatic stay of 11 U.S.C. section 362(a) is reinstated upon the reopening of petitioner’s chapter 7 bankruptcy case.
Background
At the time of the filing of the petition in this case, petitioner resided in Forsyth, Montana. On June 12, 1989, petitioner filed a petition under chapter 7 of the Bankruptcy Code with the U.S. Bankruptcy Court for the District of Montana. On September 18, 1989, the…
2Cases cited4 opinions
- In Re Charles Stringer, Ii, Debtor. Charles Stringer, Ii, Debtor-Appellant v. Aristela Huet, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Johnson v. First National BankCourt of Appeals for the Eighth Circuit · 1983
- Halpern v. CommissionerUnited States Tax Court · 1991
- Moody v. CommissionerUnited States Tax Court · 1990
3Cited by30 opinions
- Crocker v. CrockerBankruptcy Appellate Panel of the First Circuit · 2007
- Onaka v. OnakaHawaii Supreme Court · 2006
- Drake v. Comm'rUnited States Tax Court · 2004
- Smith v. Comm'rUnited States Tax Court · 2005
- Kieu v. CommissionerUnited States Tax Court · 1995
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