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T.C. 149 (1977), respondent now contends that this case should be
dismissed on the ground that petitioner lacks the requisite
capacity to file a petition with this Court. See Rule 60(c).
The evidence submitted by respondent at the hearing
regarding the suspension of petitioner's corporate powers was
characterized by counsel for respondent as a computer "printout
of Westlaw". The document in question includes the following
statement: “THIS DATA IS FOR INFORMATIONAL PURPOSES ONLY.
CERTIFICATION CAN ONLY BE OBTAINED THROUGH THE SACRAMENTO OFFICE
OF THE CALIFORNIA SECRETARY OF STATE.” Following the hearing, we
directed respondent to file a report with the Court attaching
thereto a certification from the California Secretary of State
(as described in Cal. Rev. & Tax Code sec. 23302(c) (West 1992))
establishing the date of petitioner's corporate suspension under
California State law. Respondent complied with our order and
filed a report with the Court with attached exhibits. Exhibit A
to respondent's report is a Certificate of Filing and Suspension
issued by the California Secretary of State on May 29, 1996,
stating that petitioner's corporate powers, rights, and
privileges were suspended on May 3, 1993. Exhibit B to
respondent's report is a bankruptcy discharge order issued by the
United States Bankruptcy Court for the Eastern District of
California on June 17, 1995, in regard to the bankruptcy petition
of B. Joe Rosa, Jr., and Osanna M. Rosa. Respondent offered the
latter exhibit in support of her earlier contention that
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