Kovitch v. Comm'r
United States Tax Court
R determined a deficiency with respect to the joint return that P and I filed for 2002. P filed a petition in which the only issue raised was her entitlement to spousal relief pursuant to sec. 6015, I.R.C. I did not file a petition. R notified I of P's petition and his right to intervene pursuant to sec. 6015(e)(4), I.R.C., and Rule 325 of the Tax Court Rules of Practice and Procedure. I filed a notice of intervention and shortly thereafter filed for bankruptcy.
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R determined a deficiency with respect to the joint return that P and I filed for 2002. P filed a petition in which the only issue raised was her entitlement to spousal relief pursuant to sec. 6015, I.R.C. I did not file a petition. R notified I of P's petition and his right to intervene pursuant to sec. 6015(e)(4), I.R.C., and Rule 325 of the Tax Court Rules of Practice and Procedure. I filed a notice of intervention and shortly thereafter filed for bankruptcy. Pursuant to 11 U.S.C. sec. 362(a)(8) (2000), a bankruptcy filing gives rise to an automatic stay of proceedings in the Tax Court…
1Opinion of the Court
OPINION
Ruwe, Judge:
The issue that we decide in this Opinion is whether we may proceed to adjudicate petitioner’s claim for spousal relief in light of the fact that petitioner’s former husband intervened and subsequently filed for bankruptcy, giving rise to the automatic stay imposed by 11 U.S.C. section 362(a)(8) (2000). The automatic stay prevents the commencement or continuation of a proceeding before the U.S. Tax Court concerning the debtor.1
Background
Petitioner and her former husband, Richard P. Kovitch, filed a joint Federal income tax return for their tax year 2002. They have since…
2Cases cited13 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Corson v. CommissionerUnited States Tax Court · 2000
- King v. CommissionerUnited States Tax Court · 2000
- Halpern v. CommissionerUnited States Tax Court · 1991
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jeffries v. Comm'rUnited States Tax Court · 2010
- Stanwyck v. Comm'rUnited States Tax Court · 2009
- Kovitch v. Comm'rUnited States Tax Court · 2007
- Lisa Susan Kovitch, and Richard P. Kovitch, Intervenor v. CommissionerUnited States Tax Court · 2007
- Thomas J. Francel v. CommissionerUnited States Tax Court · 2019