Legal Opinion
John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided May 4, 1999No. 96-8579PublishedCited by 46 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
Petitioners John W. Roberts (“Roberts”) and Cheryl W. Roberts appeal from a decision of the United States Tax Court finding them liable for certain deficiencies in and additions to tax as determined by the Commissioner. The Commissioner has filed a motion to dismiss this appeal for lack of jurisdiction on the ground that the petitioners’ notice of appeal was untimely. We hold that sections 362(a)(1), 362(a)(8), and 108 of the Bankruptcy Code neither stayed nor sufficiently extended the petitioners’ time to appeal the Tax Court’s decision. Accordingly, we find that their…
2Cases cited30 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Flora v. United StatesSupreme Court of the United States · 1960
- Rexnord Holdings, Inc. v. Maurice BidermannCourt of Appeals for the Second Circuit · 1994
- Soares v. Brockton Credit UnionCourt of Appeals for the First Circuit · 1997
- Johnson v. First National Bank Of MontevideoCourt of Appeals for the First Circuit · 1983
25 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Haag v. United StatesCourt of Appeals for the First Circuit · 2007
- Kevin Conway v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Wilson v. Broadband Wireless International Corp. (In Re Broadband Wireless International Corp.)Bankruptcy Appellate Panel of the Tenth Circuit · 2003
- Rhone-Poulenc Surfactants And Specialties, L.P. v. Commissioner Of Internal RevenueCourt of Appeals for the Third Circuit · 2001
- Davenport Recycling Associates v. CommissionerCourt of Appeals for the Eleventh Circuit · 2000
41 more not listed; retrieve them via the Exa API.