Opinion
21978-19
04-25-2022
JOHN M. SMITH & REBECCA APPLEGATE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On April 18, 2022, respondent filed a status report in the above-docketed matter. In the report, respondent indicated that, on October 4, 2021, the United States Bankruptcy Court for the Central District of California entered an order dismissing petitioners' bankruptcy case, followed by closing the case on November 19, 2021. Respondent attached to the report a copy of the Bankruptcy Court's PACER electronic docket record reflecting the dismissal and closure. The premises considered, it is
ORDERED that the stay of proceedings herein is lifted, and this case is restored to the general docket for trial or other disposition.