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
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting 'the hearing and ruling on respondent’s motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.1
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
This case is presently before the Court on respondent’s motion to dismiss for lack of jurisdiction as to petitioner John McClamma (John) filed on January 14,1981.2
Respondent, in his notices of deficiency issued to petitioners on February…
2Cases cited7 opinions
- 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
- James E. And Elizabeth Tatum v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
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3Cited by36 opinions
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Olson v. CommissionerUnited States Tax Court · 1986
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
- Thompson v. CommissionerUnited States Tax Court · 1985
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