George
George v. United States Internal Revenue Service
Opinion
Lead Opinion
MEMORANDUM **
Debtor Frank William George appeals pro se the district court’s order affirming the bankruptcy court’s denial of his motion to vacate its order lifting the automatic stay in his bankruptcy case. We have jurisdiction under 28 U.S.C. § 158 (d), and we affirm.
The Commissioner of Internal Revenue issued a notice of deficiency in George’s 1993 and 1994 federal income taxes. George filed in the United States Tax Court for a redetermination of the deficiencies. Three days before the scheduled trial date, he petitioned the bankruptcy court for relief under Chapter 13 of the Bankruptcy Code. Filing the petition triggered an automatic stay prohibiting continuation of his pending action in Tax Court. See 11 U.S.C. § 362 (a)(8). The United States moved in bankruptcy court to lift the stay and for an expedited hearing on the motion so that the trial in Tax Court could proceed as scheduled.
The bankruptcy court held an expedited hearing at which George presented his objections to the motion, and the court granted the government’s motion to lift the automatic stay. George moved to vacate the order and the bankruptcy court denied his motion. George appealed both orders to the…