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COURT PROCEDURE AND PRACTICE 1035 Tax Lawyer, Vol. 53, No. 4 COURT PROCEDURE AND PRACTICE SUBMITTED BY THE COMMITTEE ON COURT PROCEDURE AND PRACTICE: ROBIN L. GREENHOUSE, COMMITTEE CHAIR; JONATHAN Z. ACKERMAN, SUBCOMMITTEE CHAIR ON CURRENT DEVELOPMENTS* Cases and Rulings Appellate Jurisdiction and Venue In Roberts v. Commissioner, 175 F.3d 889 (11th Cir. 1999), the court held that the automatic stay of a bankruptcy proceeding does not extend the period to appeal a Tax Court decision, thereby...