Thompson v. Commissioner
United States Tax Court
P filed petition in Bankruptcy Court under Bankruptcy Code ch. 7, 11 U.S.C. Initial discharge of P-debtor revoked. Prior to final discharge, R issued notice of deficiency and P filed petition in Tax Court. Held, revocation of bankruptcy discharge precludes P from filing petition in Tax Court under 11 U.S.C. sec. 362(a)(8). Held, further, petition dismissed for lack of jurisdiction. Held, further, amount of time in which P may file petition in Tax Court computed.
1Opinion of the Court
OPINION
Cantrel, Special Trial Judge:
This case is presently before the Court for hearing and consideration of its February 15, 1985, order to show cause why this case should not be dismissed for lack of jurisdiction by virtue of the provisions of 11 U.S.C. sec. 362(a)(8).1 The case was called for hearing at the motions session of the Court at Washington, D.C., on March 13, 1985.
Respondent, in his notice of deficiency issued to petitioner on April 9, 1984, determined a deficiency in petitioner’s 1980 Federal income tax in the amount of $5,170.71. Petitioner was a resident of Indianapolis,…
2Cases cited1 opinion
- McClamma v. CommissionerUnited States Tax Court · 1981
3Cited by28 opinions
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Neilson v. CommissionerUnited States Tax Court · 1990
- Smith v. CommissionerUnited States Tax Court · 1991
- Olson v. CommissionerUnited States Tax Court · 1986
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
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