Oren G. Bigelow Debra G. Bigelow, Deceased and Pamela E. Bigelow v. Commissioner of Internal Revenue
Opinion
Opinion
The Bigelows timely appeal from a decision of the Tax Court. They argue that the Tax Court’s ruling is void because it violated the automatic stay that took effect upon filing of their bankruptcy petition. The Tax Court had jurisdiction under 26 U.S.C. §§ 6213 , 6214, and 7442. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We affirm.
BACKGROUND
During 1981 and 1982, the IRS issued roughly 300 notices of deficiency to participants in a tax shelter. The recipients of these notices of deficiency responded with Tax Court petitions challenging the IRS’ dis-allowance of the deductions. The Bigelows were among those who filed petitions with the Tax Court. The Bigelows’ petition was filed on July 12, 1982. The petition sought a determination of “no deficiency in income tax; or according to proof, [that] an overpayment exists.”
Six of the 300 petitions were litigated as test eases. The IRS prevailed in each. The Bigelows’ case was then set for trial on January 14, 1991. On that date, the Bigelows’ counsel informed the Tax Court that the Bigelows had filed a voluntary bankruptcy petition under Chapter 7 of the Bankruptcy Code in November 1989. The Bigelows’ counsel was evidently…