Lamb v. Comm'r

2009 Tax Ct. Summary LEXIS 141

Opinion

JERRY L . LAMB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lamb v. Comm'r

No. 246-08S

United States Tax Court

2009 Tax Ct. Summary LEXIS 141;

APRIL 24, 2009, Filed

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PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Colvin, John O.

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JOHN O. COLVING

WASHINGTON, DC 20217

ORDER

Upon due: consideration of respondent's Notice of Proceeding in Bankruptcy, filed April 13, 2009, and the recitals contained therein, it is

ORDERED: That the Court's Decision entered December 11, 2008, is hereby vacated and set aside. It is further

ORDERED: That the Court's Summary Opinion (T.C. Summary 2008-153), filed December 11, 2008, is hereby withdrawn. It is further

ORDERED: That pursuant to 11 U.S.C. section 362(a)(8), all proceedings. herein are automatically-stayed. It is further

ORDERED: That although all proceedings are stayed, the parties shall, on or before October 19, 2009, file with the Court a report as to the then present status of the related bankruptcy proceeding.

Dated: Washington, D.C.

April 17, 2009

John O. Colvin

Chief Judge