ALLISON v. COMMISSIONER

Docket No. 2598-91.

97 T.C. 544 (1991)

RONALD J. ALLISON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 18, 1991.


Attorney(s) appearing for the Case

Ronald J. Allison, pro se.

Jay M. Erickson, for the respondent.


OPINION

NIMS, Chief Judge:

This case is before the Court on respondent's response to the Court's order to show cause why the proceedings should not be stayed. The issue for decision is whether the automatic stay of 11 U.S.C. section 362(a) is reinstated upon the reopening of petitioner's chapter 7 bankruptcy case.

Background

At the time of the filing of the petition in this case, petitioner resided in Forsyth, Montana. On...

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