1993 Tax Ct. Memo LEXIS 227">*227 An appropriate order will be issued denying petitioner's motion to reconsider the bankruptcy stay and a decision will be entered.
MEMORANDUM OPINION
COLVIN,
On November 29, 1989, petitioner Philip Roth filed a petition under chapter 7 of the Bankruptcy Code. On January 25, 1990, respondent issued a notice of deficiency to petitioner Philip Roth and petitioner Linda Roth. The issuance of the deficiency notice to petitioner Philip Roth (petitioner) did not violate the automatic stay provisions of
In April 1990, petitioners filed petitions in this Court. A trial was held, 1993 Tax Ct. Memo LEXIS 227">*228 and on September 23, 1992, we issued an opinion,
On December 2, 1992, the United States Bankruptcy Court for the District of Nevada issued an order reopening petitioner Philip Roth's chapter 7 bankruptcy for the limited purpose of determining the dischargeability of Federal income tax liability, penalties, and interest for 1982 through 1985.
On December 18, 1992, we received from petitioner a document entitled Petitioner's Reply to Commissioner's Opposition to Petitioner's Motion to Dismiss For Lack of Consideration, which we filed as Petitioner's Motion to Reconsider the Bankruptcy Stay. On January 13, 1993, respondent filed a response to petitioner's motion to reconsider the bankruptcy stay, in which respondent objected to the granting of petitioner's motion. On February 3, 1993, petitioner1993 Tax Ct. Memo LEXIS 227">*229 filed a reply to respondent's response to petitioner's motion to reconsider the bankruptcy stay.
Petitioner maintains that the Tax Court proceeding is stayed by the reopening of the bankruptcy case. In
Petitioner's bankruptcy case was reopened for the limited purpose of determining the dischargeability of petitioner's tax debt for 1982 through 1985, an issue which we lack jurisdiction to decide. Thus, the resolution of this issue is not in conflict with the entering of a decision in this case.
Accordingly,