Halpern v. Commissioner
United States Tax Court
In 1985, Ps filed a voluntary petition for relief under chapter 7 of the Bankruptcy Code. R subsequently issued a statutory notice of deficiency to Ps with respect to Ps' 1986 taxable year. While the automatic stay of 11 U.S.C. sec. 362(a) remained in effect, Ps filed a petition for redetermination with this Court.
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In 1985, Ps filed a voluntary petition for relief under chapter 7 of the Bankruptcy Code. R subsequently issued a statutory notice of deficiency to Ps with respect to Ps' 1986 taxable year. While the automatic stay of 11 U.S.C. sec. 362(a) remained in effect, Ps filed a petition for redetermination with this Court. Held, this Court is without jurisdiction over the petition filed by Ps because the automatic stay imposed by 11 U.S.C. sec. 362(a)(8) proscribes the commencement or continuation of proceedings in this Court against or concerning debtors in bankruptcy whether the deficiency in…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction. For reasons hereinafter stated, we now find it necessary to raise sua sponte the question of whether the Court has jurisdiction over the petition filed in this case. (Unless otherwise indicated, section references are to the Internal Revenue Code as in effect for the year in issue.)
Background
On August 2, 1985, Ronald B. and Suzanne Kay Halpern (petitioners) filed a voluntary petition for relief under chapter 7 of the Bankruptcy Code. On December 20, 1985, the bankruptcy court…
2Cases cited22 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. BrownSupreme Court of the United States · 1965
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- Glass v. CommissionerUnited States Tax Court · 1986
17 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Allen v. Comm'rUnited States Tax Court · 2002
- Swanson v. CommissionerUnited States Tax Court · 1996
- Frazee v. CommissionerUnited States Tax Court · 1992
- Allison v. CommissionerUnited States Tax Court · 1991
- Coca-Cola Co. v. CommissionerUnited States Tax Court · 1996
64 more not listed; retrieve them via the Exa API.