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J & S CARBURETOR CO. v. COMMISSIONER

Docket No. 41003-85.

93 T.C. 166 (1989)

J & S CARBURETOR COMPANY, REDFISH BAY TERMINAL, INC., BQP INDUSTRIES, INC., SOUTHLAND TECHNOLOGY, INC., SYNFUEL SYSTEMS, INC., AND SYNFUEL INDUSTRIES, INC., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 3, 1989.

Attorney(s) appearing for the Case

Robert I. White, Shelley Cashion, and Ruth E. Salek, for the petitioners.

Deborah A. Butler, Rebecca W. Wolfe, and Paula M. Jung, for the respondent.

OPINION

JACOBS, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. The issue presented is whether subsidiaries in an affiliated group of corporations filing a consolidated tax return can invoke the Court's jurisdiction by filing a petition while the common parent corporation has a bankruptcy petition pending and is stayed from commencing an action in this Court by virtue of 11 U.S.C. 362(a)(8) (1982...

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