SANFORD v. COMMISSIONER

Docket No. 2152-91.

63 T.C.M. 2571 (1992)

T.C. Memo. 1992-182

John B. Sanford III v. Commissioner.

United States Tax Court.

Filed March 26, 1992.


Attorney(s) appearing for the Case

Larry D. George, 3300 Two Houston Center, Houston, Tex., for the petitioner. Marion S. Friedman and Roxann T. Conrad, for the respondent.


Memorandum Opinion

NIMS, Chief Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground the petition herein was not filed in a timely manner. The issue to be decided is whether, as petitioner contends, the petition should be dismissed on the ground that it was filed in violation of the automatic stay under 11 U.S.C. section 362(a)(8) (1988). (Unless otherwise indicated, section references are to the Internal...

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