A. Lee Petersen and INI Builders, Inc. - Page 37

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          Inc. v. Commissioner, supra.  The capacity of the corporate                 
          petitioner to sue under State law is a prerequisite to our                  
          jurisdiction.  Id.  Under Alaska law, an involuntarily dissolved            
          corporation lacks capacity to sue, with one limited exception not           
          relevant here.  Alaska Stat. sec. 10.06.678(b) (Michie 1988).  On           
          October 14, 1991, INI was involuntarily dissolved by the Alaska             
          Commissioner of Corporations.  We therefore regard INI as lacking           
          the capacity to sue at the time petitioner purported to file its            
          petition with this Court.6                                                  
               Although we have some concerns about judicial economy and              
          efficiency--the record contains all the relevant facts and the              
          parties have fully briefed and argued the INI issues--petitioner            
          is not without a remedy.  INI is a dormant--probably dead--                 
          corporation, currently in possession of no assets.  Respondent              

               6 Under Alaska law, compliance with the Corporation Act even           
          after a suit has been filed is sufficient to allow a corporation            
          to maintain an action and to prevent dismissal based on the                 
          previous default.  See Richardson Vista Corp. v. City of                    
          Anchorage, 14 Alaska 1 (Alaska 1952).  Also, so long as the                 
          period of limitations has not expired, the transferees of an                
          involuntarily dissolved Alaska corporation may reincorporate and            
          assert the claims of the dissolved corporation.  See Alaska                 
          Continental, Inc. v. Trickey, 933 P.2d 528 (Alaska 1997).  Under            
          the Federal Rules of Civil Procedure and the Alaska Rules of                
          Civil Procedure, the defense of lack of capacity to sue is waived           
          if not raised “by specific negative averment” in the answer, or             
          by motion before the answer is filed.  Fed. R. Civ. P. 9; Alaska            
          R. Civ. P. 9; Summers v. Interstate Tractor & Equip. Co., 466               
          F.2d 42, 49 (9th Cir. 1972); Brown v. Music, Inc., 359 P.2d 295,            
          301 (Alaska 1961).  Thus, in the Federal courts generally, and in           
          the Alaska State courts, capacity is not a jurisdictional                   
          element, and lack of capacity is an affirmative defense.                    





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