EVER CLEAN SERVICES, INC. v. COMMISSIONER

Docket No. 4838-80.

45 T.C.M. 349 (1982)

T.C. Memo. 1982-726

Ever Clean Services, Inc. v. Commissioner.

United States Tax Court.

Filed December 20, 1982.


Attorney(s) appearing for the Case

Thomas J. Freedman, 18 Tremont St., Boston, Mass., for the petitioner. Charles W. Maurer, Jr., for the respondent.


Memorandum Opinion

RAUM, Judge:

This case is before us on the Government's motion to dismiss for lack of jurisdiction. The sole contention upon which the motion is based is that the petition filed herein is invalid, because at the time of filing there was in effect an automatic stay of the commencement of a proceeding before this Court by the petitioner, as a result of the petitioner's prior filing of a petition in the United States Bankruptcy Court under...

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