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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,
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