McClamma v. Commissioner
United States Tax Court
On Feb. 15, 1980, respondent mailed notices of deficiency to petitioners for the year 1977. On Mar. 3, 1980, petitioner-husband filed a petition with the bankruptcy court under Bankruptcy Code ch. 7, 11 U.S.C., which is effective with respect to cases commenced after Oct. 1, 1979. On Apr. 18, 1980, while the bankruptcy proceeding was pending and within 90 days from the date of mailing of the notices of deficiency, petitioners filed a joint petition in this Court.
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On Feb. 15, 1980, respondent mailed notices of deficiency to petitioners for the year 1977. On Mar. 3, 1980, petitioner-husband filed a petition with the bankruptcy court under Bankruptcy Code ch. 7, 11 U.S.C., which is effective with respect to cases commenced after Oct. 1, 1979. On Apr. 18, 1980, while the bankruptcy proceeding was pending and within 90 days from the date of mailing of the notices of deficiency, petitioners filed a joint petition in this Court. On July 14, 1980, this Court ordered, pursuant to the automatic stay provisions of the Bankruptcy Code, 11 U.S.C. sec. 362(a)(8), a…
1Opinion of the Court
John McClamma and Catherine McClamma, Petitioners v. Commissioner of Internal Revenue, Respondent
McClamma v. Commissioner
Docket No. 5568-80
United States Tax Court
76 T.C. 754; 1981 U.S. Tax Ct. LEXIS 130; 4 Collier Bankr. Cas. 2d (MB) 1475; 7 Bankr. Ct. Dec. 1058;
May 12, 1981, Filed
On Feb. 15, 1980, respondent mailed notices of deficiency to petitioners for the year 1977. On Mar. 3, 1980, petitioner-husband filed a petition with the bankruptcy court under Bankruptcy Code ch. 7, 11 U.S.C., which is effective with respect to cases commenced after Oct. 1, 1979. On Apr. 18, 1980, while the…
2Cases cited8 opinions
- McClamma v. CommissionerUnited States Tax Court · 1981
- Baron v. CommissionerUnited States Tax Court · 1979
- Ramirez v. United StatesUnited States Court of Claims · 1976
- Tatum v. CommissionerUnited States Tax Court · 1977
- United States v. MarkowitzDistrict Court, N.D. California · 1940
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