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ZAKLAMA v. COMMISSIONER

Docket Nos. 18474-91, 28167-92.

70 T.C.M. 1542 (1995)

T.C. Memo. 1995-587.

Esmat A. and Sylvia G. Zaklama v. Commissioner.

United States Tax Court.

Filed December 12, 1995.

Attorney(s) appearing for the Case

Esmat A. and Sylvia G. Zaklama, pro se. Peter Reilly, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

These cases are before the Court on the Court's orders dated July 26, 1995, directing petitioners to show cause why the stay of these proceedings should not be lifted. The question is whether the so-called automatic stay imposed pursuant to 11 U.S.C. section 362(a)(8) (1988),1 was terminated by virtue of the bankruptcy court's dismissal of petitioners' bankruptcy case that was contingent...

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