Detail To stay or not to stay. That is the question.   Oleh:  Aquilio, Mark Jenis: Article from Proceeding Dalam koleksi: American Society of Business and Behavioral Sciences (ASBBS) Proceedings: Feb 2014; Vol. 21 (1), page 1-11. Fulltext: 02 - ASBBS 2014 - p22.pdf (479.72KB) Isi artikel In Schoppe v. Comm., the Tenth Circuit recently held that Bankruptcy Code §362(a)(1) did not automatically stay the appeal of a Tax Court decision in a case initiated by the debtor, joining the First, Third, Fifth, and Eleventh Circuits. Bankruptcy Code §362(a)(1) provides that the filing of a bankruptcy petition operates as a stay of “the commencement or continuation … of a judicial, administrative, or other action or proceeding against the debtor that was or could have been commenced before the commencement of the case under this title, or to recover a claim against the debtor that arose before the commencement of the case under this title.” Following its precedent that Bankruptcy Code §362 operates "to stay all appeals in proceedings that were originally brought against the debtor,” the court determined that the proceeding at its inception is initiated by the debtor, as opposed to against the debtor, upon filing a petition in Tax Court, which is an independent judicial proceeding. Conversely, the Ninth Circuit in Delpit v. Comm. ruled that both clauses of Bankruptcy Code §362(a)(1) serve to stay an appeal of a Tax Court decision concerning a debtor’s alleged tax deficiency. The court opined, “The appeal from the Tax Court’s judgment is simply a ‘continuation’ of the comprehensive income tax assessment procedure – which is initiated by IRS administrative proceedings ‘against’ the taxpayer.” Also the court reasoned that the alleged tax deficiency is a claim against the debtor. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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