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and Rules 180, 181, and 183.1 The Court agrees with and adopts
the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
DEAN, Special Trial Judge: On March 24, 1995, respondent
filed a motion to dismiss for lack of jurisdiction upon the
ground that under Tax Court Rule 60(c) petitioner, Pasadena ENT
Clinic, P.A. (ENT Clinic), lacks the legal capacity to engage in
litigation before the Court. Petitioner filed an opposition to
respondent's motion on May 15, 1995. The Court set a hearing on
the motion at the September 5, 1995, Houston, Texas, trial
session. At the trial session, the parties appeared through
counsel, argued the motion, and filed a stipulation of facts.
After the hearing on respondent's motion to dismiss,
petitioner filed on November 1, 1995, a Motion to Reopen Record
to Receive Additional Evidence, and on November 15, 1995, a
Motion to Stay Proceedings. Respondent filed objections to both
motions and petitioner filed responses to each of respondent's
objections.
Background
For calendar years 1990 and 1991, ENT Clinic filed Forms
1120, U.S. Corporation Income Tax Return. On September 16, 1994,
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended. All Rule references are to
the Tax Court Rules of Practice and Procedure.
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