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CATALANO v. C.I.R.

No. 00-70998.

279 F.3d 682 (2002)

Patrick E. CATALANO, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed January 28, 2002.

Attorney(s) appearing for the Case

Paula M. Junghans, Acting Assistant Attorney General; Thomas J. Clark, Annette M. Wietecha, U.S. Department of Justice, Tax Division, Washington, D.C., for the respondent-appellant.

Patrick E. Catalano, in pro per, for the petitioner-appellee.

Before BRUNETTI, KLEINFELD and THOMAS, Circuit Judges.

OPINION

THOMAS, Circuit Judge.

In this appeal, we consider whether an order granting relief from an automatic stay always constitutes an abandonment of property under bankruptcy law. We conclude that it does not, and we reverse the decision of the Tax Court.

I

In 1988, Patrick Catalano purchased a residential condominium in San Francisco, California for $1.8 million. He financed $1.4 million of the purchase price with a loan from Wells...

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