Joseph Yerushalmi

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF NEW YORK -----------------------------------------------------------x In re Case No.: 8-07-72816-las Joseph Yerushalmi, Chapter 7 Debtor. -----------------------------------------------------------x MEMORANDUM DECISION AND ORDER Introduction The United States of America, on behalf of the Internal Revenue Service (“IRS”), moved pursuant to 11 U.S.C. § 362(d)(1) for entry of an order vacating the automatic stay imposed in this chapter 7 case under 11 U.S.C. § 362(a)1 to permit the IRS to commence proceedings in the United States Tax Court (“Tax…