Legal Opinion
Bankr. L. Rep. P 71,481 Claude Freeman and Carol Freeman v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 22, 1986No. 86-4090PublishedCited by 37 opinions
1Per curiam
Appellants move this Court to vacate its judgment in Freeman v. Commissioner, 795 F.2d 83 (5th Cir.1986) (unpublished decision), on the theory that appellate proceedings before this Court were stayed upon the filing by appellants of a voluntary petition for reorganization under Chapter 11 of the Bankruptcy Code. For the reasons set forth below, we deny appellants’ motion to vacate judgment.
I
On July 18, 1985, appellants filed a petition in Tax Court for a redetermination of their 1981 federal income tax liability. Because the petition was not timely filed, the tax court dismissed it. A panel…
2Cases cited3 opinions
- Assoc. Of St. Croix Condominium Owners v. St. Croix Hotel Corp. Assoc. Of St. Croix Condominium Owners v. The St. Croix Hotel Corp. Appeal of St. Croix Hotel Corporation. Assoc. Of St. Croix Condominium Owners v. St. Croix Hotel Corp. Assoc. Of St. Croix Condominium Owners v. The St. Croix Hotel Corp. Appeal of Association of St. Croix Condominium OwnersCourt of Appeals for the Third Circuit · 1982
- Cathey v. Johns-Manville Sales Corp.Court of Appeals for the Sixth Circuit · 1983
- Freeman v. C.I.R.SCourt of Appeals for the Fifth Circuit · 1986
3Cited by37 opinions
- Hill v. Heritage Resources, Inc., Texas Court of Appeals, 8th District (El Paso)1998
- Larry D. Delpit Dorothy D. Delpit v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Carley Capital Group v. Fireman's Fund Insurance CompanyCourt of Appeals for the D.C. Circuit · 1989
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
- Haag v. United StatesCourt of Appeals for the First Circuit · 2007
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