- 4 - the foundation his conditional letter of resignation as a director of the foundation. On December 15, 1995, petitioner's board of directors voted to transfer ownership of petitioner to Dr. Tully. OPINION Respondent, pursuant to Rule 53, has moved to dismiss this case for lack of jurisdiction on the ground that the petition for declaratory judgment was filed by a person not authorized to institute suit on behalf of petitioner. Respondent contends the following: On May 2, 1996, Dr. Tully filed a petition on behalf of petitioner and signed the petition as its vice president; Dr. Tully had resigned from the board of directors and as a trustee of petitioner as of October 13, 1995; and, therefore, Dr. Tully is not authorized to institute suit on behalf of petitioner. Petitioner answers the following: Dr. Tully has been an officer and director of petitioner at all times since its inception; in October 1995, Dr. Tully offered to resign from his position as a director of petitioner if petitioner was approved as a tax-exempt organization by the IRS; Dr. Tully submitted a conditional letter of resignation to petitioner's board of directors but never resigned; on or about December 15, 1995, all rights in petitioner were transferred to Dr. Tully; and, therefore, Dr. Tully is a proper person to bring this action. The burden of proof is upon petitioner to establish that it meets the jurisdictional requirements of section 7428. Rule 217(c);Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011