ROBERTS v. C.I.R.

No. 96-8579.

175 F.3d 889 (1999)

John W. ROBERTS, Cheryl W. Roberts, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

May 4, 1999.


Attorney(s) appearing for the Case

Graydon W. Florence, Atlanta, GA, Anthony Musto, Decatur, GA, for Petitioners.

Gary R. Allen, Chief, Appellate Section, Tax Division, Janet A. Bradley, Gilbert S. Rothenberg, Bruce R. Ellisen, Department of Justice, Washington, DC, Paul J. Morochnik, Thompson, O'Brien, Kemp and Nasuti, P.C., Norcross, GA, for Respondent.

Before TJOFLAT, BIRCH and MARCUS, Circuit Judges.


TJOFLAT, Circuit Judge:

Petitioners John W. Roberts ("Roberts") and Cheryl W. Roberts appeal from a decision of the United States Tax Court finding them liable for certain deficiencies in and additions to tax as determined by the Commissioner. The Commissioner has filed a motion to dismiss this appeal for lack of jurisdiction on the ground that the petitioners' notice of appeal was untimely. We hold that sections 362(a)(1), 362(a)(8), and 108 of the Bankruptcy Code...

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