Legal Opinion
Cassel v. Comm'r
United States Tax Court
Decided June 26, 2006No. 5462-05Unpublished
1Opinion of the Court
THOMAS H. CASSEL III & JONITA M. CASSEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cassel v. Comm'r
No. 5462-05
United States Tax Court
T.C. Memo 2006-132; 2006 Tax Ct. Memo LEXIS 134; 91 T.C.M. (CCH) 1300; RIA TM 56551;
June 26, 2006., Filed
Thomas H. Cassel III and Jonita M. Cassel, pro sese.
Brooke W. Patterson, for respondent.
Laro, David
David Laro
MEMORANDUM OPINION
LARO, Judge: Respondent moves the Court to dismiss this case for lack of jurisdiction, asserting that the petition commencing this case was filed with the Court in violation of the automatic stay of 11 U.S.C. section…
2Cases cited8 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Smith v. CommissionerUnited States Tax Court · 1991
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
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