Larry D. Delpit Dorothy D. Delpit v. Commissioner Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that “a creditor’s attempt to enforce a pre-bankruptcy judgment outside of Bankruptcy Court would violate four pro- visions of Section 362 simultaneously”
• stating that “a creditor’s attempt to enforce a pre-bankruptcy AMERISOURCEBERGEN v. DIALYSIST WEST 3065 judgment outside of Bankruptcy Court would violate four pro- visions of Section 362 simultaneously”
• finding that Tax Court case and appeal therefrom are continuations of administrative proceeding that includes audit, meeting with revenue agent and supervisor, preliminary notice, proceeding before IRS Appeals Division, and notice of deficiency
• noting that under the “mailbox rule,” when a pro se 19 prisoner gives prison authorities a pleading to mail to court, the Court deems the pleading 20 constructively filed on the date it is signed
• debtor’s appeal from Tax Court judgment is stayed by § 362(a)(1) because appeal involves continuation of a proceeding to recover a claim against the debtor
• debtor's appeal from Tax Court judgment is stayed by § 362(a)(1) because appeal involves continuation of a proceeding to recover a claim against the debtor

Source: CourtListener parenthetical corpus (CC0).