- 3 -
On May 27, 1997, Charles F. Daily, Jr., as counsel for
petitioner, filed a petition with this Court in the name of
petitioner.
On June 30, 1997, respondent filed a motion to dismiss for
lack of jurisdiction on the ground that, because petitioner was
dissolved more than 3 years prior to the filing of the petition
herein, under Texas State law petitioner now lacks capacity to
invoke this Court's jurisdiction. On July 22, 1997, petitioner
filed an objection to respondent's motion to dismiss on the
ground that the notice of deficiency was invalid, because it was
issued more than 3 years after the deadline of the dissolution of
the corporation.
Respondent's motion was calendared for hearing in San
Antonio, Texas. Counsel for respondent appeared at the hearing
and presented arguments on the pending motion. Petitioner's
attorney did not appear for the hearing, nor were any written
statements of petitioner's position filed with the Court as
provided for pursuant to Rule 50(c).
Discussion
Rule 60(c) states that the capacity of a corporation to
engage in litigation in this Court shall be determined by the law
under which the corporation was organized. Brannon's of Shawnee,
Inc. v. Commissioner, 71 T.C. 108, 111 (1978); Condo v.
Commissioner, 69 T.C. 149, 151 (1977); Great Falls Bonding
Agency, Inc. v. Commissioner, 63 T.C. 304, 305 (1974). Because
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011