- 10 - Estate of Young v. Commissioner, 81 T.C. 879, 880-881 (1983). When jurisdictional issues are raised, the Court has jurisdiction to decide whether it has jurisdiction in the case. Id. at 881. 1. The Capacity of Starvest and the Authority To File the Petitions on Behalf of Starvest Respondent questioned this Court's jurisdiction on the ground that petitioner, a dissolved Florida corporation, did not have the legal capacity to file petitions in this Court. Respondent further argued that, even if petitioner had the capacity to file the petitions in this case, the petitions were not filed by a person authorized to represent petitioner. A case in this Court must be brought by the proper party. See Rule 60(a)(1). "This court does not have jurisdiction to consider a petition filed by a person or entity not qualified by law." Mishawaka Properties Co. v. Commissioner, 100 T.C. 353, 362 (1993) (quoting 1983 Western Reserve Oil & Gas Co. v. Commissioner, 95 T.C. 51, 62 (1990), affd. without published opinion 995 F.2d 235 (9th Cir. 1993), and cases cited therein). The capacity of a corporation to maintain litigation before this Court is determined according to the law of the jurisdiction in which the entity was organized. See Rule 60(c). Prior to 1989, Florida law provided that the "dissolution of a corporation * * * shall not take away or impair any remedy available to or against such corporation, or its directors,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