Guerra v. Commissioner
United States Tax Court
On June 25, 1992, P filed a bankruptcy petition under chapter 13 of the Bankruptcy Code. On Dec. 16, 1996, R issued a notice of deficiency to P for the taxable year 1993. On Jan. 21, 1997, the bankruptcy court issued an order dismissing P's case pursuant to 11 U.S.C. sec. 1307 (1994). On Jan. 31, 1997, P filed a motion for reconsideration with the bankruptcy court.
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On June 25, 1992, P filed a bankruptcy petition under chapter 13 of the Bankruptcy Code. On Dec. 16, 1996, R issued a notice of deficiency to P for the taxable year 1993. On Jan. 21, 1997, the bankruptcy court issued an order dismissing P's case pursuant to 11 U.S.C. sec. 1307 (1994). On Jan. 31, 1997, P filed a motion for reconsideration with the bankruptcy court. On Feb. 12, 1997, the bankruptcy court issued an order granting P's motion for reconsideration and reinstating petitioner's case. On Mar. 3, 1997, petitioner filed a petition for redetermination with the Court. R filed a motion to…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(3) and Rule 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Panuthos, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction. The question to be decided is whether the petition for redetermination was filed with the Court in violation of the so-called automatic stay imposed pursuant to 11 U.S.C. sec.…
2Cases cited11 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Monge v. CommissionerUnited States Tax Court · 1989
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- In Re Ana J. De Jesus Saez, Debtor. Luis R. Martir Lugo v. Ana J. De Jesus Saez, George RieckehoffCourt of Appeals for the First Circuit · 1983
- Halpern v. CommissionerUnited States Tax Court · 1991
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- In Re HakimUnited States Bankruptcy Court, N.D. California · 1999
- Durrenberger v. Comm'rUnited States Tax Court · 2004
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