CASSEL III v. COMMISSIONER

Dkt. No. 5462-05.

91 T.C.M. 1300 (2006)

T.C. Memo. 2006-132

Thomas H. Cassel III and Jonita M. Cassel v. Commissioner.

United States Tax Court.

June 26, 2006.


Attorney(s) appearing for the Case

Thomas H. Cassel III and Jonita M. Cassel, pro sese.

Brooke W. Patterson, for respondent.


MEMORANDUM OPINION

LARO, Judge.

Respondent moves the Court to dismiss this case for lack of jurisdiction, asserting that the petition commencing this case was filed with the Court in violation of the automatic stay of 11 U.S.C. section 362(a)(8) (2000).

Petitioners object to respondent's motion, arguing that respondent has waived the right to challenge the Court's jurisdiction in this case. Petitioners also argue that equity demands that respondent...

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