McKAY, Circuit Judge.
John H. Schoppe petitions for review of a Tax Court decision finding him liable for tax deficiencies for the years 2002 through 2007. While the case was proceeding in this court, Mr. Schoppe filed a voluntary bankruptcy petition. That filing prompted this court to request supplemental briefing from the parties on whether the automatic bankruptcy stay in 11 U.S.C. § 362(a)(1) would apply to this appeal. As a threshold matter, we hold that...
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