- 2 -
17705-98, respondent moves to dismiss for lack of jurisdiction on
the grounds that petitioner, a corporation dissolved under State
law, did not have the capacity to initiate the subject litigation
and, if it had the capacity to do so, did not authorize the
filing of the petitions with this Court. In docket No. 1372-99,
respondent moves to dismiss for lack of jurisdiction on the
grounds that the petition was not filed timely and is duplicative
of docket No. 17705-98.
FINDINGS OF FACT
Some of the facts were stipulated. Those facts and the
accompanying exhibits are so found and are incorporated herein by
reference. Petitioner, a Florida corporation, had its principal
place of business at Tierra Verde, Florida, at the time the
petitions were filed.
Respondent determined the following deficiencies in
petitioner's Federal income taxes, additions to tax, and
penalties:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011