Moody v. Commissioner
United States Tax Court
P, an individual, filed for bankruptcy under 11 U.S.C. ch. 13 (1982 edition as amended). The matter was subsequently converted to ch. 11. On Jan. 30, 1987, the trustee's second amended ch. 11 plan was confirmed by the District Court. Respondent later issued a notice of deficiency determining self-dealing excise tax liability for the years 1983 through 1987, and P timely filed his petition with this Court.
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P, an individual, filed for bankruptcy under 11 U.S.C. ch. 13 (1982 edition as amended). The matter was subsequently converted to ch. 11. On Jan. 30, 1987, the trustee's second amended ch. 11 plan was confirmed by the District Court. Respondent later issued a notice of deficiency determining self-dealing excise tax liability for the years 1983 through 1987, and P timely filed his petition with this Court. P now contends that this Court lacks jurisdiction because the automatic stay provisions of 11 U.S.C. sec. 362(a)(8) are still in effect as a result of a complaint filed in the bankruptcy…
1Opinion of the Court
OPINION
DAWSON, Judge:
This case was assigned to Special Trial Judge Helen A. Buckley pursuant to section 7443A(b) of the Internal Revenue Code and Rules 180, 181, and 182, Tax Court Rules of Practice and Procedure, for the purpose of conducting the hearing on petitioner’s motion to dismiss for lack of jurisdiction. The Court agrees with and adopts her opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
BUCKLEY, Special Trial Judge:
This case is before the Court on petitioner’s motion to dismiss for lack of jurisdiction. The sole issue is whether the confirmation of a plan of…
2Cases cited6 opinions
- Neilson v. CommissionerUnited States Tax Court · 1990
- Graham v. CommissionerUnited States Tax Court · 1980
- McClamma v. CommissionerUnited States Tax Court · 1981
- Olson v. CommissionerUnited States Tax Court · 1986
- Galanis v. CommissionerUnited States Tax Court · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Allison v. CommissionerUnited States Tax Court · 1991
- Onaka v. OnakaHawaii Supreme Court · 2006
- Zimmerman v. CommissionerUnited States Tax Court · 1995
- Guerra v. CommissionerUnited States Tax Court · 1998
- Kovitch v. Comm'rUnited States Tax Court · 2007
14 more not listed; retrieve them via the Exa API.