Legal Opinion
Larry D. Delpit Dorothy D. Delpit v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided March 9, 1994No. 92-70655PublishedCited by 52 opinions
1Opinion of the Court
REINHARDT, Circuit Judge:
This case raises the question whether an automatic stay provision of the Bankruptcy Code, 11 U.S.C. § 362(a)(1) (“Section 362(a)(1)”), applies to an appeal from a Tax Court judgment concerning an alleged tax deficiency on the part of the debtor. We conclude that Section 362(a)(1) applies to such an appeal. Accordingly, we hold that the proceedings before us are stayed as a matter of law.
I
This case arose from a $38,939,020.97 claim by respondent-appellee Commissioner of Internal Revenue (“Commissioner”) against petitioners-appellants Larry D. Delpit and Dorothy D.…
2Cases cited6 opinions
- United States v. Garcia-RosaCourt of Appeals for the First Circuit · 1989
- Bankr. L. Rep. P 71,481 Claude Freeman and Carol Freeman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- First National Bank of Atlanta v. Bartow County Board of Tax AssessorsSupreme Court of the United States · 1985
- William P. Cheng v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Delpit v. CommissionerUnited States Tax Court · 1991
1 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Parker v. BainCourt of Appeals for the Ninth Circuit · 1995
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
- Gordon v. Whitmore (In Re Merrick)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
- In Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United States of America, in Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Haag v. United StatesCourt of Appeals for the First Circuit · 2007
47 more not listed; retrieve them via the Exa API.