ADKINS v. COMMISSIONER

Docket No. 9388-04.

90 T.C.M. 483 (2005)

T.C. Memo. 2005-260

Clyde D. and Yolanda M. Adkins v. Commissioner.

United States Tax Court.

November 3, 2005.


Attorney(s) appearing for the Case

Thomas J. Utaski, for petitioners;

Robert D. Kaiser, for respondent.


MEMORANDUM OPINION

LARO, Judge:

Respondent moves the Court for leave (respondent's motion for leave) to file a motion under Rule 162 to vacate the stipulated decision entered in this case on March 30, 2005, and now "final" under section 7481(a)(1).1 Respondent's motion for leave asserts that the stipulated decision is void because it was entered in violation of the automatic stay (automatic stay) of 11 U.S.C. section 362(a) ...

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