Pickard v. Comm'r of Internal Revenue

Full title: PAUL S. PICKARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 14, 2023

No. 7149-22 (U.S.T.C. Jul. 14, 2023)

Opinion

7149-22

07-14-2023

PAUL S. PICKARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On July 13, 2023, respondent filed a Status Report, informing the Court that an order of discharge was entered in petitioner's bankruptcy case on April 10, 2023. Respondent attached a copy of the order of discharge to his Status Report. The automatic stay resulting from the filing of a bankruptcy case is lifted upon the earliest of (1) the date the bankruptcy case is closed, (2) the date the bankruptcy case is dismissed, or (3) the date a bankruptcy discharge is granted or denied. 11 U.S.C. sec. 362(c)(2).

Upon due consideration of the foregoing, it is

ORDERED that the stay of proceedings in this case is lifted.