Perry v. Comm'r
United States Tax Court
P filed a petition for redetermination with this Court on June 6, 2014. Some 3 1/2 hours later that same day P filed a petition for bankruptcy with the U.S. Bankruptcy Court for the Northern District of California. Thereafter R moved to dismiss the case in this Court for lack of jurisdiction on the ground that the automatic stay imposed by 11 U.S.C. sec. 362(a)(8) (2012) operated to bar the commencement of a case in this Court.
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P filed a petition for redetermination with this Court on June 6, 2014. Some 3 1/2 hours later that same day P filed a petition for bankruptcy with the U.S. Bankruptcy Court for the Northern District of California. Thereafter R moved to dismiss the case in this Court for lack of jurisdiction on the ground that the automatic stay imposed by 11 U.S.C. sec. 362(a)(8) (2012) operated to bar the commencement of a case in this Court. Held: P filed her petition with this Court before she filed her petition with the bankruptcy court and thus before the automatic stay took effect. Accordingly, P…
1Opinion of the Court
JANETTA LEE PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perry v. Comm'r
Docket No. 13155-14.
United States Tax Court
T.C. Memo 2014-231; 2014 Tax Ct. Memo LEXIS 229; 108 T.C.M. (CCH) 521;
November 10, 2014, Filed
An order denying respondent's motion will be issued.
P filed a petition for redetermination with this Court on June 6, 2014. Some 3 1/2 hours later that same day P filed a petition for bankruptcy with the U.S. Bankruptcy Court for the Northern District of California. Thereafter R moved to dismiss the case in this Court for lack of jurisdiction on the ground that the…
2Cases cited6 opinions
- Kieu v. CommissionerUnited States Tax Court · 1995
- In re RugrodenUnited States Bankruptcy Court, N.D. California · 2012
- Prevo v. Comm'rUnited States Tax Court · 2004
- Guerra v. CommissionerUnited States Tax Court · 1998
- Klein v. CommissionerUnited States Tax Court · 2010
1 more not listed; retrieve them via the Exa API.