Davies

ORDER

The request for publication is granted.

The memorandum disposition filed July 26, 1995, is redesignated as an authored opinion by Judge Farris.

OPINION

Taxpayers appeal adverse rulings of the tax court on their petitions to redetermine income tax deficiencies. All argue that the government violated the grand jury secrecy provisions of Federal Rule of Criminal Procedure 6(e) and that Judge Gerber should have granted their motion to recuse. In addition, the Van O’Lindas assert that we lack jurisdiction to hear their appeal.

I.

The Van O’Lindas mailed their notice of appeal after mailing notification to the tax court of Jean C. Van O’Linda’s Chapter 11 bankruptcy petition. They now contend that the automatic stay provided by the bankruptcy code ( 11 U.S.C. § 362 (a)(8)) voids their notice of appeal.

On October 5, 1994, the bankruptcy court lifted the automatic stay as applied to this case on appeal. A bankruptcy court may retroactively ratify an action that would have been voided by the stay. In re Schwartz, 954 F.2d 569, 573 (9th Cir.1992). We have jurisdiction.

II.

The primary issue on appeal concerns Federal Rule of Criminal Procedure 6(e). Taxpayers argue that all…