In Re Cassidy

The Commissioner of Internal Revenue charged that attorney Thomas V. Cassidy had filed fraudulent tax returns for the years 1974 and 1975. A notice of deficiency was sent in June 1980. Cassidy challenged the deficiencies in the United States Tax Court, but before the case came to trial a bankruptcy petition was filed against Cassidy in the Central District of Illinois. The Tax Court proceedings were automatically stayed. 11 U.S.C. § 362(a). Cassidy was discharged from all dischargeable debts on March 13, 1984. 11 U.S.C. § 727. The bankruptcy court issued an order on April 13 lifting the stay to allow the Tax Court proceeding to go forward. 11 U.S.C. § 362(d).