PER CURIAM.
The Bigelows timely appeal from a decision of the Tax Court. They argue that the Tax Court's ruling is void because it violated the automatic stay that took effect upon filing of their bankruptcy petition. The Tax Court had jurisdiction under 26 U.S.C. §§ 6213, 6214, and 7442. We have jurisdiction pursuant to 26 U.S.C. § 7482. We affirm.
BACKGROUND
During 1981 and 1982, the IRS issued roughly 300 notices of deficiency to...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
